(Updated as of 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 natural person must file an information return, reporting an account with a balance at 31 December of €150,000, indicating that he/she has a 30% interest in the account.
When the formal ownership of a property or right belongs to one of the spouses, both spouses (if they are within the subjective scope of the obligation) are obliged to file the declaration.
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.