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A taxpayer married under the community property regime asks how to individualize the income and gains from financial assets registered in the name of only one spouse but purchased with common funds. The DGT responds that ownership is determined by the rules of legal ownership and that the ownership of the community property regime can be proven to distribute the income 50% each.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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