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V0921-22 28 April 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · parentesco por afinidad

Donation from a spouse's aunt is classified as third-degree affinity (Group III)

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.

The question raised

Degree of relationship of the consultant with the donor and the multiplier coefficient to be applied.

The DGT's ruling

Relationship by affinity is acquired by being a blood relative of the spouse. In this case, the consultant is a third-degree collateral relative by affinity of the donor. Therefore, they belong to Group III and the multiplier coefficient provided for in Article 22 of the LISD must be applied to said group.

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