7.3.1. Individualization and attribution of income

Capital returns are allocated to taxpayers who, in accordance with article 7 of the Capital Gains Tax Act 19/1991 of 6 June, are holders of the capital -assets or rights- giving rise to those returns (article 11.3 Act).

Income from civil companies that are not subject to corporate tax, whether or not they have legal personality, unclaimed estates, community property and other entities referred to in article 35.4 of Law 58/2003, of December 17, General Tax Law, shall be attributed to the partners, heirs, co-owners or participants, respectively, according to the rules or agreements applicable in each case and, if these are not recorded by the Tax Administration in a reliable manner, they shall be attributed in equal parts (art. 89.3 Law). Income from these entities must be declared in Section "Special regimes. Income allocation regime."