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V0687-16 ·19 February 2016 ·consulta-vinculante Medium impact
Tax

Affinity relationship ends upon death of spouse, resulting in stranger status

A consultant inquired whether they maintain an affinity relationship with their uncle's widow following his death. The DGT ruled that the bond of affinity ceases when the marriage is extinguished, meaning the heir is considered a stranger.

In 6 key points

How it affects those involved

This ruling clarifies that legal relationships by affinity do not survive the death of the spouse, affecting inheritance and legal standing.

Lifecycle

2016-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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