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A taxpayer listed as the sole owner of a securities account asks how gains and losses from shares that are actually community property should be attributed. The DGT rules that ownership is determined by the actual ownership of the assets and that the total write-off of shares constitutes a capital loss.
Question posed: Inquiry is made regarding the ownership of the aforementioned capital gains and losses.
Capital gains and losses are attributed to the person who holds the ultimate ownership of the assets, regardless of who appears as the formal owner in banking records. If it is proven that the titles belong to the community property regime, the income shall be attributed according to the rules of the matrimonial economic regime. In the event of a total write-off of shares through a capital reduction, the acquisition value of said shares shall be considered a capital loss.
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