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V0921-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Donation from a spouse's aunt is classified as third-degree affinity (Group III)

An individual inquired about the degree of kinship with their husband's aunt regarding a monetary donation and the applicable coefficient. The DGT has determined that a third-degree relationship by affinity exists, placing the donee in Group III.

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2022-04-28PublishedPublished 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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