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).

The income corresponding to civil companies, which are not subject to Corporate Tax, whether or not they have legal personality, existing inheritances, communities of property and other entities referred to in article 35.4 of Law 58/2003, of December 17 , General Tax, will be attributed to the partners, heirs, community members or participants, respectively, according to the rules or agreements applicable in each case and, if these are not confirmed to the Tax Administration in a reliable manner, they will be attributed in equal parts (art. 89.3 Law). The income corresponding to these entities must be declared in Section "Special regimes. Income allocation regime."