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V0296-16 ·26 January 2016 ·consulta-vinculante Medium impact
Tax

Widow loses relationship by affinity upon spouse's death for Wealth Tax purposes

A query was raised regarding whether the death of a sibling affects the kinship group and whether a widow can maintain the exemption if her participation exceeds 5%. The DGT ruled that relationship by affinity is extinguished upon death and that the widow may access the exemption provided she meets the requirements regarding duties and remuneration.

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Lifecycle

2016-01-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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