The Directorate General for Legal Certainty and Public Faith has confirmed that a mere declaration by spouses regarding the separate nature of funds is insufficient to register an asset as separate property (Art. 95.2 of the Mortgage Regulations). For party autonomy to allow the registration of an asset as separate property without the consent of the other spouse, there must be an autonomous attribution transaction distinct from the acquisition transaction, possessing its own legal cause (Registrar's legal grounds). The resolution emphasises the need for a restrictive interpretation of 'public documentary evidence' due to the fungible nature of money.
For spouses under the community property regime, it is not enough to agree on the separate nature of an asset in the purchase deed if documentation proving the origin of the funds is not provided (Art. 95.2 of the Mortgage Regulations). The risk is a negative assessment by the Registrar, which will force the asset to be registered as community property or require a separate legal attribution transaction with its own cause to protect third parties. Notaries must warn that a simple mention of the source of funds does not constitute sufficient public documentary evidence.
The tax team reviews your specific situation.