(Updated March 2022)
There is an obligation to declare the bank account when it surpasses this limit (and none of the other exceptions to the obligation to declare exist) regardless of the number of holders of the account. You should declare the total balances without apportioning, indicating the percentage of participation.
Yes, there is an obligation to declare the property when this limit is exceeded (and there are no other exceptions to the obligation to declare) regardless of the number of holders. The total acquisition price without apportioning should be declared, indicating the percentage of participation.
The same is true for any of the types of goods and rights covered in these three obligations to declare when there are several holders.
The individual must submit an informative return, declaring an account with a balance as of 31 December of € 150,000, and indicating that his or her share in it is of 30 %.
When the formal ownership of a property or property right corresponds to one of the spouses, both spouses (if they are within the subjective scope of the obligation) are obliged to file the tax return.
The spouse who is not the formal holder will have to declare as a real owner according to article 4.2 of Law 10/2010 dated 28 April 2010, on prevention of money laundering and financing of terrorism.