AEAT can register an embargo even if the purchase deed does not specify each spouse's percentage
06 Jun 202677 views
Who is affected:
Married couples in separate property regime, property registrars and Tax Authority in embargo proceedings
Summary
The General Directorate resolves that the lack of percentage in a purchase made by married couples in separate property regime does not prevent the registration of the Tax Authority's embargo, applying the legal presumption of 50% for each spouse.
Detailed analysis
PRO
The DGSJ resolves a recurso by the AEAT against the registrar's refusal to register a 2016 purchase deed in which two spouses, married under Valencian separate property regime, acquired a property 'for their marital partnership' without indicating quotas. The registrar alleged violation of the mortgage specialty princi…
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