7.4.2. Individualization

These incomes will be attributed to the owners of the real estate in accordance with article 7 of Law 19/1991, of June 6, on the Wealth Tax.

When there are real rights of enjoyment, the income that can be computed for these purposes in the holder of the right will be that which would correspond to the owner.

The income corresponding to civil companies, which are not subject to Corporation Tax, whether or not they have legal personality, unclaimed inheritances, 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, commoners or participants, respectively, according to the rules or agreements applicable in each case and, if these are not reliably recorded by the Tax Administration, they shall be attributed in equal parts (art. 87 Law).

OWNERSHIP OF ASSETS, PROPERTY OR ERDS (art. 7 Law 19/91)

Goods and rights will be allocated to taxpayers according to the standards governing legal ownership applicable in each case and based on the proof provided by them or ascertained by the Administration.

Where applicable, the standards governing legal ownership of assets and rights contained in the regulatory provisions of the economic regime for married couples, as well as the provisions of the civil laws applicable in each case to property relationships among family members.

The ownership of the assets and rights that, in accordance with the regulatory provisions or pacts of the corresponding economic regime for married couples are shared by both spouses, shall be allocated to each spouse equally, unless a different share split is proven.

When the ownership of the assets and rights is not duly certified, the Tax Agency shall be entitled to take as owner whoever is stated as such on the tax or other public registry.

Charges, levies, debts or obligations shall be allocated to taxpayers according to the rules and criteria set forth in the paragraphs above.