Spousal income apportionment requires equal division of non-employment income between spouses, employment income taxed to the earner. Income arising under the communha o dos bens is apportioned equally between spouses for each special source and for each head of income except employment; ... Summary
Spousal income apportionment requires equal division of non-employment income between spouses, employment income taxed to the earner.
Income arising under the communha o dos bens is apportioned equally between spouses for each special source and for each head of income except employment; apportioned amounts are included separately in each spouse's total income, while employment income is included in the total income of the spouse who earned it.
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