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V2579-19 ·19 September 2019 ·consulta-vinculante Medium impact
Tax

Affinity nephew of the deceased falls into Group III for Inheritance Tax purposes

A taxpayer inquired which kinship group they belong to after receiving a legacy consisting of the property of their uncle's wife. The DGT ruled that, as a nephew by affinity, they fall under Group III.

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2019-09-19PublishedPublished 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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