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V1538-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

Affinity ascendants fall under Group III reductions for Inheritance and Gift Tax

A query was raised regarding whether a person receiving a donation from their daughter-in-law could apply Group II reductions as an ascendant. The DGT ruled that, as the relationship is by affinity, Group III must be applied.

In 6 key points

How it affects those involved

This clarification confirms that relationships established through marriage or legal affinity are subject to different tax reduction groups than blood relatives, potentially resulting in different tax benefits.

Lifecycle

2017-06-15PublishedPublished 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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