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Heritage 2019

3.5. Ownership of assets

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

When the ownership of the assets or rights, as well as the charges, encumbrances, debts and obligations, is not duly accredited, the Tax Administration will have the right to consider as the owner whoever appears as such in a tax or other public registry.

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.

The ownership of the assets that, in accordance with the provisions or regulatory agreements of the corresponding matrimonial property regime, are common to both spouses, will be attributed in half to each of them, unless another participation fee is justified. Burdens, encumbrances, debts and obligations will be attributed to the spouses according to the same criteria.