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A married couple under the community property regime seeks guidance on how to declare dividends and capital gains from shares acquired both before and after marriage. The Directorate-General for Tax Administration (DGT) rules that the attribution of income and gains is determined by the legal ownership of the assets, applying the Civil Code provisions regarding separate and community property.
Question raised 1. Individualization of the dividends generated, as well as the capital gain obtained in the event that all shares were sold, for Personal Income Tax purposes.
Los dividendos se imputan a quien ostente la titularidad civil de las acciones: al cónyuge si son privativas, o a ambos por mitad si son gananciales. Las ganancias y pérdidas patrimoniales se atribuyen según la titularidad de los bienes transmitidos. En el caso de valores en el extranjero, el titular formal debe declarar la totalidad y el cónyuge debe declarar su parte como titular real si los bienes son gananciales.
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