The Directorate General for Legal Certainty and Public Faith has upheld an appeal by the AEAT (Tax Agency) to allow the registration of a property purchased by spouses under a regime of separation of assets, even though the deed did not specify each party's percentage of ownership (Art. 46 Law 10/2007 and Art. 1441 Civil Code). The ruling establishes that, in the absence of evidence of sole ownership or differing percentages, the asset must be understood as being acquired in equal halves by each spouse. This decision enables the Administration to proceed with the registration of a seizure against the debtor's respective share.
For the Public Administration (AEAT), the ruling facilitates the operational efficiency of seizures on debtors' real estate, preventing a lack of precision regarding ownership shares in older deeds from obstructing the measure (Art. 46 Law 10/2007). For private individuals (spouses), the ruling imposes a presumption of 50% co-ownership in the absence of a declared share, which affects the determination of their assets in relation to third parties.
The tax team reviews your specific situation.