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V0698-19 ·28 March 2019 ·consulta-vinculante Medium impact
Tax

Legally separated spouses retain Group II status for Inheritance and Gift Tax

A query was raised regarding whether a person legally separated from their spouse should apply the Group II multiplier coefficient in a gift tax context. The DGT ruled that legal separation does not sever the matrimonial bond, meaning the kinship group remains unchanged.

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2019-03-28PublishedPublished 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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