Sgt Walton was off duty when he jumped with Mr Purja from 15,000 feet (4,500m) at La Juliana aerodrome near Seville on 14 October.
The married officer, who had a one-year-old daughter, put his feet on Mr Purja’s parachute at 3,000 feet (900m), the hearing was told.
Sgt Walton’s head camera footage, shown at the inquest, recorded him swearing as he became entangled.
Mr Purja, a celebrated mountaineer who has climbed the world’s 14 highest peaks, said Sgt Walton “probably wanted to show off”.
He told the hearing: “The brutal reality is he should never come and stand on top of my canopy. I could have also been dead.”