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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.
Question posed: Whether the petitioner could be considered integrated into Group II or III of Article 20.2 of the LISD by virtue of the consolidated socio-affective bond with the deceased, comparable to a daughter de facto, for the purposes of applying the tax reductions provided for direct family members.
The Inheritance and Gift Tax regulations do not contain special rules regarding kinship; therefore, the Civil Code applies subsidiarily. The socio-affective bond does not confer any degree of kinship with the deceased. Consequently, the petitioner must be considered a stranger and belong to Group IV, without entitlement to the reductions applicable to direct family members. Analogy is not admissible to extend tax benefits beyond their strict terms.
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