https://www.taxtmi.com/acts?id=3151 Where spouses are governed by the community of property regime under the Portuguese Civil Code, income under each head (other than salaries) is apportioned equally between husband and wife and each apportioned share is included separately in the total income of the respective spouse; salaries remain taxable in the hands of the spouse who earned them. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 25 Oct 2025 12:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3151 Where spouses are governed by the community of property regime under the Portuguese Civil Code, income under each head (other than salaries) is apportioned equally between husband and wife and each apportioned share is included separately in the total income of the respective spouse; salaries remain taxable in the hands of the spouse who earned them. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3151