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A consultant inquired whether they maintain an affinity relationship with their uncle's widow following his death. The DGT ruled that the bond of affinity ceases when the marriage is extinguished, meaning the heir is considered a stranger.
Cuestión planteada Si efectivamente, a pesar de haber fallecido el hermano de su padre y -en su día- esposo de la ahora fallecida, y, por tanto, haber desaparecido el vínculo matrimonial que es el que originó el vínculo de parentesco por afinidad, se mantiene tal parentesco y, en consecuencia, al consultante se la considera pariente colateral por afinidad a efectos de la liquidación del Impuesto sobre Sucesiones y Donaciones.
El parentesco por afinidad nace por el matrimonio y perdura mientras se mantenga el vínculo matrimonial. Al extinguirse el matrimonio, ya sea por divorcio o por fallecimiento de uno de los cónyuges, desaparece el parentesco por afinidad con los parientes del ex-cónyuge. Por tanto, ante la sucesión de la viuda de un tío, el sobrino no es pariente por afinidad, sino que debe incluirse en el grupo IV como extraño.
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