General criteria and rules of ownership in the event of marriage

General criterion

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

When the ownership of the assets 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.

Likewise, it is assumed that the assets and rights that have belonged to the taxpayer at the time of the previous accrual are part of the assets, except for proof of transfer or loss of assets.

Rules of ownership in the event of marriage

In the event of marriage, the rules on the legal ownership of the assets and rights contained in the regulatory provisions of the economic regime of marriage, as well as the provisions of the civil law applicable in each case to the property relations between the members of the family, are applicable.

The ownership of the assets and rights that, in accordance with the regulatory provisions or pacts of the corresponding economic regime for married couples are shared by both spouses, shall be allocated to each spouse equally, unless a different share split is proven. The charges, encumbrances, debts and obligations shall be attributed to the spouses in accordance with the same criterion.

The allocation between spouses of assets and rights related to the exercise of economic, business or professional activities is discussed in the section on the formation of gross assets when presenting the valuation of properties used for economic activities in Chapter 3 of this Wealth Tax Manual.