AEAT can register an embargo even if the purchase deed does not specify each spouse's percentage
06 Jun 2026
2 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…
Full official title
Resolución de 2 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación efectuada por la registradora de la propiedad de Carlet n.º 2, denegando la inscripción de una escritura presentada en dicho Registro por la Delegación Especial de la Agencia Estatal de Administración Tributaria de Valencia, a fin de poder practicar una anotación de embargo.