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V0296-16 26 January 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · parentesco por afinidad

Widow loses relationship by affinity upon spouse's death for Wealth Tax purposes

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.

The question raised

The impact of both the death on the subsistence of the kinship group and the circumstance that the widow's shareholding exceeds 5% as a result of the mortis causa acquisition.

The DGT's ruling

Affinity relationship is extinguished upon the dissolution of the matrimonial bond due to death, whereby the widow ceases to have a kinship relationship with the blood relatives of the deceased. Nevertheless, the widow may be entitled to the exemption from Wealth Tax if she performs management functions and receives the required remuneration, upon reaching a 5% shareholding following the mortis causa acquisition.

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