This paper presents the results of studies of the effects of magnetoresistance and magnetocapacitance in magnetic tunnel junctions [Formula: see text]Co5[Formula: see text]/Pr6[Formula: see text]/[Formula: see text]Co5[Formula: see text] with perpendicular anisotropy of magnetic electrodes and a paramagnetic barrier layer. Experimentally measured values of tunnel magnetic resistance and tunnel magnetic capacitance in such contacts exceed 100% at room temperature. The paper analyzes the effect of magnetization reversal of one of the electrodes on the conductivity of magnetic tunnel junctions with electrodes that have perpendicular anisotropy. It is shown that significant changes in tunnel magnetic resistance and tunnel magnetic capacity in such contacts can be explained by the separation of electrons with major and minor spin polarization in the inverse nanolayer in the interface region. The separation of polarized electrons is caused by the magnetomotive force acting on the electron spin in a strongly gradient magnetic field. Such a magnetomotive force occurs with antiparallel magnetization of the magnetic electrodes and it has opposite directions for major and minor polarized electrons. As a result of the spatial separation of polarized electrons in the inversion layer, an inhomogeneous distribution of the electron density along the direction of magnetization of the magnetic contacts occurs. As a result, an additional Coulomb barrier between the magnetic electrodes and the dielectric nanolayer appears in the tunnel contacts and an additional spin capacitance appears.