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A married couple with bank accounts containing community property sought guidance on how to individualise the income from those investments. The Directorate-General for Taxes (DGT) ruled that income is attributed to the beneficial owner (the community property regime) rather than necessarily to the person listed as the formal account holder.
Question posed: Individualization of the income that may be obtained from the investments made with the money deposited in the accounts.
Income from capital and capital gains are attributed to the owners of the assets according to the rules of legal ownership and the evidence provided. If it is proven that the money is community property, the income is attributed to the community property regime, to be divided equally at 50 percent between the spouses. Formal ownership of an account may be invalidated if the existence of a different beneficial ownership is demonstrated.
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