Doctrine by topic · DGT Observatory

Relationship by Affinity: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 18 rulings · 2015–2024

Current position

Relationship by affinity is acquired through the bond with the spouse. Unlike previous criteria, the death of the person who creates the link does not extinguish the relationship by affinity, allowing the widow to maintain her status as an ascendant by affinity. However, entering into a new marriage does extinguish said bond.

The DGT's position has undergone a significant reversal. Initially, it was maintained that relationship by affinity was extinguished by death or divorce (V4132-15, V0296-16). The current doctrine establishes that death does not cause the link to disappear, maintaining the status of relative by affinity (V2600-24).

Turning points

  1. V2600-24

    Establishes that relationship by affinity does not disappear due to the death of the person who creates the link, allowing the status of ascendant by affinity to be maintained.

Analysis based on 17 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V2600-24 17 Dec 2024

Widow retains relationship by affinity for Wealth Tax exemption

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
parentesco por afinidadexención de participacionesfunciones de direccióngrupo de parentescoactividad económica LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4.Ocho.Dos.bLIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4.Ocho.Dos.c
Affects CompanyExpat · Non-residentIndividual
V0921-22 28 Apr 2022

Donation from a spouse's aunt is classified as third-degree affinity (Group III)

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
parentesco por afinidaddonacióncoeficiente multiplicadorgrupo de parentescocolateral LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3LISD — Ley 29/1987 de Sucesiones y Donaciones art. 5
Affects CompanyExpat · Non-residentIndividual
V0825-21 7 Apr 2021

Mother-in-law does not qualify for tax deduction for disabled ascendants

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesascendienteparentesco en línea rectaparentesco por afinidaddeducción por discapacidad LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18
Affects CompanyExpat · Non-residentIndividual
V2317-17 13 Sept 2017

Wealth Tax exemption may apply even if the executive is not a shareholder

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
exención en el impuesto sobre el patrimoniogrupo de parentescofunciones directivasreestructuración empresarialparentesco por afinidad LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4.Ocho.DosLISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.c
Affects CompanyExpat · Non-residentIndividual
V0713-17 17 Mar 2017

Sons-in-law and daughters-in-law included in Group III for Inheritance and Gift Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
descendientes por afinidadreducción por parentescogrupo iiiimpuesto sobre sucesiones y donacionesparentesco por afinidad LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.c
Affects CompanyExpat · Non-residentIndividual
V0687-16 19 Feb 2016

Affinity relationship ends upon death of spouse, resulting in stranger status

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
parentesco por afinidadvínculo matrimonialextinción del parentescogrupo IVextraño LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.aLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0296-16 26 Jan 2016

Widow loses relationship by affinity upon spouse's death for Wealth Tax purposes

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
parentesco por afinidadgrupo de parentescoadquisición mortis causafunciones directivasexención LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4.Ocho.DosLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V4132-15 23 Dec 2015

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

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
parentesco por afinidadgrupo de parentescoreducción por parentescoextinción del vínculo matrimonialcolaterales LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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