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<h1>Under Portuguese Civil Code community property, spouses split non-salary income equally for tax; salaries taxed to the earning spouse</h1> Where spouses are governed by the Portuguese Civil Code system of community of property in Goa and the specified Union territories, income (other than salaries) of each spouse is not assessed as that of the community but is apportioned equally between them and included separately in each spouse's total income for tax purposes; any salary income is included in the total income of the spouse who actually earned it, and other provisions of the Income-tax law apply accordingly.