General criterion and ownership rules in case of marriage
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 those 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.
Likewise, it is presumed that the assets and rights that would have belonged to the taxable person at the time of the previous accrual are part of the assets, unless there is proof of transfer or patrimonial loss.
Ownership rules in case of marriage
In the case of marriage, the rules on legal ownership of assets and rights contained in the regulatory provisions of the economic regime of marriage, as well as the precepts of civil legislation applicable in each case to the property relations between the members of the marriage, apply. family.
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. Burdens, encumbrances, debts and obligations will be attributed to the spouses according to the same criteria.
The attribution between spouses of assets and rights assigned to the exercise of economic, business or professional activities is discussed in the section relating to the formation of gross assets when explaining the valuation of properties assigned to economic activities in Chapter 3 of this Wealth Tax manual.