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A consultant asks whether an affective and caregiving relationship resembling a daughter entitles them to tax reductions under Groups II or III of the Inheritance Tax. The DGT replies that such a relationship does not constitute legal kinship and that the taxpayer must be treated as a stranger.
Cuestión planteada Si la consultante podría considerarse integrada en el Grupo II o III del artículo 20.2 de la LISD en virtud del vínculo socioafectivo consolidado con la causante, equiparable a una hija de facto, a efectos de aplicar las reducciones fiscales previstas para familiares directos.
La normativa del Impuesto sobre Sucesiones y Donaciones no contiene reglas especiales de parentesco, por lo que se aplica supletoriamente el Código Civil. El vínculo socioafectivo no confiere ningún grado de parentesco con la causante. Por tanto, la consultante debe ser considerada como extraña y pertenecer al grupo IV, sin derecho a las reducciones de familiares directos. No es admisible la analogía para extender beneficios fiscales más allá de sus términos estrictos.
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