AFFINITY RELATIONSHIP: FINISH WITH THE END OF MARRIAGE?

Abstract

The affinity relationship arises as a consequence of the marriage, but does not imply that in all cases of marriage kinship the dissolution is complete. If so happens all effects arising from the marriage would finish. If this particular relationship finish with the end of marriage or remains, has great significance in the field of succession, especially in the state taxes. The debate focusses on the interpretation of article 20 of Law 29/1987. The Directorate General of Taxes for the State believes that with the end of the marriage legally the rapport disappears. Opposite is the doctrine of the Economic Administrative Courts. The administrative Court is unanimous and consider that related relatives are in Group III that includes «...ascending and descending affinity» favouring them with a reduction, because the marriage ended by the death of a spouse, but not their marriage relationship. It is surprising that Departments of the Autonomous Communities maintain that the death of one spouse finished this relationship, even though its primary function is tax collection. But when presented from the resources and the resolution is rejecting, the taxpayer is obliged to start a long and expensive procedure, that could easily avoid to the end and following the case-law, estimating that the relative affinity must be included in the Group 111. There is no doubt that such decisions if are not clearly acts of prevaricating they look like.