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A taxpayer asks whether gains from share sales should be fully declared by their spouse or split between both. The DGT responds that attribution depends on whether the shares are private or gainful under the marital economic regime.
Question raised In view of the sale of the shares, the question arises as to whether the total capital gain derived from the sale must be declared in its entirety by the wife, or whether the increase in assets corresponding to the securities acquired while the community property regime was in effect must be declared by both spouses.
Capital gains are attributed to the owners of the assets in accordance with the rules of legal ownership and the matrimonial property regime. Shares acquired prior to marriage are separate property, and the resulting gain belongs entirely to the owning spouse. Shares acquired during the marriage shall be imputed equally to each spouse if they are community property, or to the owner if their status as separate property is proven.
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