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V4132-15 23 December 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · parentesco por afinidad

Heir to an aunt-in-law deemed a stranger if the blood relative spouse has predeceased

A query was raised regarding whether a nephew could apply Group III reductions when inheriting from an aunt-in-law following the death of the biological aunt. The DGT ruled that affinity-based kinship is extinguished upon the dissolution of the marriage, meaning the heir is considered a stranger for tax purposes.

The question raised

Degree of relationship of an uncle by affinity following the death of the blood aunt.

The DGT's ruling

Relationship by affinity is created and maintained as long as the marriage subsists, but it is extinguished by death or divorce. Since the blood aunt predeceased, the matrimonial bond disappears and the relationship by affinity with the uncle is extinguished. Consequently, the heir must be classified as a stranger and assigned to Group IV of Article 20.2 of Law 29/1987.

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