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A taxpayer married under the community property regime asks how to individualise dividends and capital gains from shares held in their name but purchased with common funds. The DGT rules that material ownership prevails over formal ownership if it can be proven that the assets belong to the community property regime.
Question raised: Individualization in the Personal Income Tax (IRPF) of dividends and capital gains that could be obtained in future transfers of shares.
Income from capital and capital gains are attributed to the beneficial owners of the assets according to the rules of legal ownership. Under the community property regime, ownership of common assets is attributed equally to each spouse, unless another share is justified. Formal ownership of a securities account may be rebutted if a different ownership, such as a community property regime, is irrefutably proven.
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