[3] The species was first discovered and described by Richard Spruce as Lejeunea theobromae in 1884, publishing his findings in the Transactions & Proceedings of the Botanical Society of Edinburgh.

In 1893, Victor Schiffner reclassified it as Ptychanthus theobromae in Engler and Prantl's work Die Natürlichen Pflanzenfamilien.

[4] Spruceanthus theobromae is a robust liverwort that grows on tree bark, forming loosely ascending or possibly hanging stems that measure 3–3.5 millimetres in width.

The underleaves (modified leaves on the lower surface) are relatively small, spaced apart, and roughly circular or transversely oval in shape.

[4] The species is capable of producing both male and female reproductive structures on the same plant (autoicous) or in close proximity (paroicous).

[4] The species occurs in a narrow corridor at the western base of the Andes between 100–300 m (330–980 ft) elevation, in areas characterized by frequent morning fog and high annual rainfall exceeding 2,500 mm (98 in).

It shows a preference for moist habitats with periodic inundation and is typically found in plantations with low to moderate management intensity.

[3] Spruceanthus theobromae commonly grows alongside other bryophytes including Bryopteris filicina, Ceratolejeunea cornuta, C. cubensis, Fissidens minutus, and Neckeropsis undulata.