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Un contribuyente casado en gananciales pregunta cómo individualizar los rendimientos y ganancias de activos registrados a nombre de un solo cónyuge pero comprados con fondos comunes. La DGT responde que la atribución depende de la titularidad jurídica y material, pudiendo acreditarse que los fondos eran gananciales para repartir los rendimientos al 50%.
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