7.6.1.2. Individualization

Capital gains and losses are considered to be obtained by the person who owns the assets, rights and other assets from which they come, and it is said person who must declare them.

In cases where ownership of the assets or rights corresponds to several persons, the income will be considered to be obtained by each of them in proportion to their participation in said ownership.

When the ownership of assets or rights is not duly accredited, the tax authorities shall have the right to consider as the owner the person who appears as such in a tax register or other public register, to whom the capital gains or losses derived from said assets or rights shall be attributed.

Unjustified profits will be imputed according to the ownership of the assets or rights in which they are expressed.

Winnings from gambling and similar cases are attributed to the person who has the right to obtain them or who has won them directly.

Capital gains arising from a subsidy will be attributed solely to the taxpayer to whom the subsidy was granted, regardless of the use made of it.

Capital gains and losses obtained by an entity under an income attribution regime of which the taxpayer is a member or participant must be recorded in section E "Special regimes" (Income attribution regime: returns on capital and economic activities and capital gains and losses) for the part that in each case is attributable to the taxpayer as a result of the application of the special income attribution regime.