3.6. Ownership of assets

Ownership of assets and rights, as well as charges, liens, debts and obligations shall 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 discovered by the Administration.

When the ownership of the assets or rights, as well as the charges, liens, debts and obligations, is not duly accredited, the Tax Administration shall have the right to consider as the owner who appears as such in a tax register or other public register.

Where applicable, the standards governing legal ownership of assets and rights contained in the regulatory provisions of the economic regime for married couples, as well as the provisions of the civil laws applicable in each case to property relationships among family members.

Ownership of the assets that, in accordance with the provisions or agreements regulating the corresponding matrimonial economic regime, are common to both spouses, will be attributed equally to each of them, unless another share of participation is justified. The charges, liens, debts and obligations will be attributed to the spouses according to the same criteria.