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A taxpayer asks how the reunification of two securities accounts into a single account held in the name of both spouses under the community property regime affects their Personal Income Tax. The DGT responds that taxation depends on the actual ownership of the shares and not on who is listed as the formal owner at the bank.
Question posed: In view of the reunification of the two securities accounts into a single account in the name of both spouses, its impact on Personal Income Tax is inquired.
Income from capital and capital gains or losses are attributed to the person who holds the legal ownership of the assets, regardless of the formal ownership in banking records. Under the community property regime, the ownership of securities may be proven as common to both spouses through evidence admissible under law. If it is demonstrated that the shares are community property, their incorporation into a joint account does not alter the Personal Income Tax treatment.
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