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An individual inquired about the degree of kinship with their husband's aunt regarding a monetary donation and the applicable coefficient. The DGT has determined that a third-degree relationship by affinity exists, placing the donee in Group III.
Cuestión planteada Grado de parentesco de la consultante con la donante y coeficiente multiplicador a aplicar.
El parentesco por afinidad se adquiere al ser pariente consanguíneo del cónyuge. En este caso, la consultante es colateral por afinidad de tercer grado de la donante. Por tanto, pertenece al Grupo III y se debe aplicar el coeficiente multiplicador previsto en el artículo 22 de la LISD para dicho grupo.
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