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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.
Cuestión planteada - Si, a los efectos del artículo 4.Ocho.Dos apartados b) y c) de la Ley del Impuesto sobre el Patrimonio, pueden considerarse parientes por afinidad las descendientes del primer matrimonio del causante y su cónyuge viuda.
El parentesco por afinidad no desaparece por el fallecimiento de la persona que genera el nexo. Por tanto, la viuda mantiene su condición de ascendiente por afinidad, integrándose en el grupo de parentesco con las hijas del primer matrimonio. Si el grupo alcanza la participación mínima y se cumplen las funciones de dirección en uno de ellos, el resto tiene derecho a la exención. No obstante, si la viuda contrae nuevo matrimonio, el parentesco por afinidad desaparece.
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