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MEDIUM
FISCAL

No legal kinship bars tax relief for familial relationships

V1650-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1650-25
Published
15 Sept 2025

Summary

A consultant asks whether an affective and caregiving relationship resembling a daughter entitles them to tax reductions under Groups II or III of the Inheritance Tax. The DGT replies that such a relationship does not constitute legal kinship and that the taxpayer must be treated as a stranger.

In 6 key points

Lifecycle

2025-09-15PublishedPublished 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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