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V2600-24 17 December 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · parentesco por afinidad

Widow retains relationship by affinity for Wealth Tax exemption

A query was raised regarding whether daughters from a first marriage and the widow of a second marriage can be considered relatives by affinity for the exemption on business holdings. The DGT ruled that the widow maintains the relationship by affinity following the spouse's death, allowing for the exemption provided the requirements for ownership and management are met.

The question raised

Whether, for the purposes of Article 4.Eight.Two paragraphs b) and c) of the Wealth Tax Law, the descendants from the deceased's first marriage and their widowed spouse may be considered relatives by affinity.

The DGT's ruling

Relationship by affinity does not cease upon the death of the person who creates the link. Therefore, the widow maintains her status as an ascendant by affinity, being integrated into the kinship group with the daughters from the first marriage. If the group reaches the minimum participation and the management functions are fulfilled in one of them, the rest are entitled to the exemption. However, if the widow enters into a new marriage, the relationship by affinity ceases.

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