Skip to content
V1686-21 ·1 June 2021 ·consulta-vinculante Medium impact
Tax

Legal guardianship does not equate to direct lineage for Inheritance Tax purposes

A taxpayer inquired whether they could inherit as the mother (ascendant) of their deceased brother or if they must inherit as a sister. The DGT ruled that they must be taxed as a sister (second-degree collateral relative) because legal guardianship does not establish a kinship relationship.

In 6 key points

How it affects those involved

This ruling clarifies that legal guardianship does not create a direct line of descent for tax benefits, meaning guardians cannot claim the more favourable tax rates reserved for direct ascendants.

Lifecycle

2021-06-01PublishedPublished 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