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V0529-14 27 February 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · afinidad

A spouse's child ceases to be an affine descendant of the former stepfather following divorce

A consultant inquired about their kinship group regarding an inheritance from a former stepfather. The DGT ruled that, as the marriage ended in divorce, the relationship of affinity is terminated.

The question raised

Regarding the kinship group for the purposes of the assessment of Inheritance and Gift Tax.

The DGT's ruling

Affinity arises and is maintained through marriage between one spouse and the blood relatives of the other. Upon the dissolution of the marriage by divorce, the child of the surviving spouse ceases to be a descendant by affinity of the former spouse. Therefore, the heir is assigned to Group IV of the tax.

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