Skip to content
V1383-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Contributions from relatives by affinity do not entitle one to an IRPF tax base reduction

The inquirer asks whether contributions made by his wife and himself (son-in-law) to a protected estate for his incapacitated mother-in-law qualify for tax benefits. The DGT rules that relatives by affinity are not entitled to the reduction and details the requirements for contributions made by other family members.

In 6 key points

How it affects those involved

This ruling clarifies that tax relief for contributions to protected estates is restricted to specific family relationships, excluding those related by marriage (affinity), thereby limiting the scope of tax planning for certain family care arrangements.

Lifecycle

2021-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact