The Group

The Group

For inheritance tax purposes there is another concept: Group

There are four groups into which the relatives can be classified according to the closeness of the relationship.
(That is determined by LINE AND GRADE)


  • Descendants ( any grade in the straight line) and adopted children younger than twenty one.
  • Group II

  • Descendants and adopted children over twenty one, parents and grandparents and beyond ( any grade in the straight line) Also widow or widower,
  • Group III

  • Inheritors on the “colateral” line, grades two and three, and ascendants and descendants of the spouse ( stepchildren) or in laws which in Spain is called “afinidad”.
  • Group IV

  • Inheritors on the collateral line, grade four, more distant grades, and non-related beneficiaries.
  • A descendant or an ascendant- in- law ( son-in-law or daughter-in-law, parents-in-law) as well as a stepchild is included in the inheritance tax law as kin in Group III.

    The collateral relations by » Afinidad» in-laws ( siblings, aunt, uncles, niece nephew in-laws) are not included in the law but recent court judgements state that if the law does not distinguish, we must not distinguish either, so brothers, uncles, aunts, nephews and nieces by marriage ( in-laws) are also included in Group III, as are the corresponding blood relations. Even in the case that the spouse of the actual deceased, ( to whom the relationship is established), has already died.

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