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V3194-18 ·14 December 2018 ·consulta-vinculante Medium impact
Tax

Equality with descendants for Inheritance Tax depends on the completion of civil adoption

A query was raised regarding whether a person undergoing the adoption process can be taxed as a descendant over the age of 21 for Inheritance Tax purposes. The DGT indicates that until the adoption is legally finalised, the individual remains classified under kinship group III.

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2018-12-14PublishedPublished 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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