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A query was raised regarding whether the death of a sibling affects the kinship group and whether a widow can maintain the exemption if her participation exceeds 5%. The DGT ruled that relationship by affinity is extinguished upon death and that the widow may access the exemption provided she meets the requirements regarding duties and remuneration.
Cuestión planteada Incidencia tanto del fallecimiento en la subsistencia del grupo de parentesco como de la circunstancia de que la participación de la viuda exceda del 5% de resultas de la adquisición "mortis causa".
El parentesco por afinidad se extingue al desaparecer el vínculo matrimonial por fallecimiento, por lo que la viuda deja de tener relación de parentesco con los consanguíneos del fallecido. No obstante, la viuda podría tener derecho a la exención en el Impuesto sobre el Patrimonio si ejerce funciones directivas y percibe la remuneración exigida, al alcanzar el 5% de participación tras la adquisición mortis causa.
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