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V2579-19 19 September 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · parentesco

Affinity nephew of the deceased falls into Group III for Inheritance Tax purposes

A taxpayer inquired which kinship group they belong to after receiving a legacy consisting of the property of their uncle's wife. The DGT ruled that, as a nephew by affinity, they fall under Group III.

The question raised

The kinship group to which they correspond.

The DGT's ruling

Descendants by affinity are integrated into Group III of kinship for Inheritance and Gift Tax purposes. It is not relevant that the bond of union between the inquirer and the deceased had terminated previously. According to the doctrine of the Supreme Court, no distinction can be made between collateral relatives by consanguinity and those by affinity.

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