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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Widow retains relationship by affinity for Wealth Tax exemption
V2600-24
Minimum allowances for ascendants or disability cannot be applied to mothers-in-law
V1973-24
Donation from a spouse's aunt is classified as third-degree affinity (Group III)
V0921-22
Contributions from relatives by affinity do not entitle one to an IRPF tax base reduction
V1383-21
Mother-in-law does not qualify for tax deduction for disabled ascendants
V0825-21
Spouse may claim disability deduction for ascendants if legal requirements are met
V2945-20
Mother-in-law ineligible for ascendant tax allowance due to affinity relationship
V2547-20
Affinity nephew of the deceased falls into Group III for Inheritance Tax purposes
V2579-19
Step-parents ineligible for minimum allowance for ascendants or disability deductions
V1713-19
Capital gains tax reduction unavailable when transferring taxi licence to brother-in-law
V0783-19
Las donaciones dinerarias a residentes en España tributan por obligación personal y el parentesco por afinidad se mantiene tras el fallecimiento del nexo
V0385-19
Pension scheme contribution tax relief unavailable for persons with disabilities related by affinity
V3240-17
Wealth Tax exemption may apply even if the executive is not a shareholder
V2317-17
In-laws ineligible for ascendant tax allowance due to relationship by affinity
V1881-17
Affinity ascendants fall under Group III reductions for Inheritance and Gift Tax
V1538-17
Inability to claim disabled spouse's sibling's disability allowance in joint return
V1422-17
El suegro no es considerado ascendiente para la aplicación de los mínimos familiares en el IRPF
V0780-17
Sons-in-law and daughters-in-law included in Group III for Inheritance and Gift Tax
V0713-17
Income tax exemption for company donations denied if ten-year statutory period is not met
V3643-16
Affinity relationship ends upon death of spouse, resulting in stranger status
V0687-16
Widow loses relationship by affinity upon spouse's death for Wealth Tax purposes
V0296-16
Minimum thresholds for ascendants and disability require annual income not to exceed 8,000 euros
V0149-16
Heir to an aunt-in-law deemed a stranger if the blood relative spouse has predeceased
V4132-15
Family business tax reduction does not apply to spouse's nephews nor to corporate legatees
V0944-14
No capital gains tax on share donations if LISD requirements are met
V0817-14
A spouse's child ceases to be an affine descendant of the former stepfather following divorce
V0529-14
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