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V2600-24 ·17 December 2024 ·consulta-vinculante Medium impact
Tax

Widow retains relationship by affinity for Wealth Tax exemption

A query was raised regarding whether daughters from a first marriage and the widow of a second marriage can be considered relatives by affinity for the exemption on business holdings. The DGT ruled that the widow maintains the relationship by affinity following the spouse's death, allowing for the exemption provided the requirements for ownership and management are met.

In 6 key points

How it affects those involved

This ruling clarifies the continuity of affinity relationships for tax purposes after death, providing legal certainty for widows seeking exemptions on business shares.

Lifecycle

2024-12-17PublishedPublished 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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