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V0687-16 19 February 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · parentesco por afinidad

Affinity relationship ends upon death of spouse, resulting in stranger status

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.

The question raised

Whether, despite the death of the father's brother and former husband of the now deceased, and therefore the disappearance of the matrimonial bond which originated the relationship by affinity, such relationship is maintained and, consequently, whether the inquirer is considered a collateral relative by affinity for the purposes of the assessment of Inheritance and Gift Tax.

The DGT's ruling

Relationship by affinity arises through marriage and endures as long as the matrimonial bond is maintained. Upon the dissolution of the marriage, whether by divorce or by the death of one of the spouses, the relationship by affinity with the relatives of the former spouse ceases to exist. Therefore, in the case of the succession of an uncle's widow, the nephew is not a relative by affinity, but must be included in Group IV as a stranger.

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