3.5. Ownership of assets

Ownership of the assets and rights, as well as of the charges, encumbrances, debts and obligations, shall be attributed to the taxpayers according to the rules on legal ownership applicable in each case and according to the evidence provided by them or those discovered by the Administration.

When the ownership of the goods or rights, as well as of the charges, encumbrances, debts and obligations is not duly accredited, the Tax Administration will have the right to consider the holder to whom it appears in a tax register or other public register.

Where applicable, the standards governing legal ownership of assets and rights contained in the regulatory provisions of the economic regime for married couples, as well as the provisions of the civil laws applicable in each case to property relationships among family members.

Ownership of the equity elements that, in accordance with the provisions or agreements governing the corresponding marital economic regime, are common to both spouses, shall be attributed by half to each of them, unless another share payment is justified. The charges, encumbrances, debts and obligations shall be attributed to the spouses in accordance with the same criterion.