Knowledge of the law makes a person legally savvy and protected in many life situations. The concept of "close relatives" is often mentioned in family, civil and tax law, which is why it is necessary to know who belongs to this category in accordance with the law of the Russian Federation.
There are many situations when you need to know who is related to close relatives in accordance with the law. The need to pay tax on donation, division of inheritance without a pre-written will, confirmation of nationality.
In some cases, situations arise when, on the contrary, it is necessary to confirm that there is no relationship between people - for marriage, employment in law enforcement agencies, etc.
The concept of "close relatives" in the legislation of the Russian Federation
Depending on the branch of law, the concept of “close relatives” has several interpretations.
So for example:
Article 14 of the Family Code of the Russian Federation states that close relatives include:
- relatives in a direct ascending and descending line (children, parents, grandmothers, grandfathers and grandchildren);
- full-blooded (blood) and incomplete (who have a common mother or father) brothers and sisters.
Article 25.6 of the Code of Administrative Offenses of the Russian Federation under the concept of "close relatives" means:
- parents and children;
- adoptive parents and adopted children;
- siblings;
- grandfather and grandmother;
- grandchildren.
Article 5 4 paragraphs of the Criminal Procedure Code of the Russian Federation calls close relatives:
- spouse, spouse;
- adoptive parents and adopted children;
- siblings;
- grandfather and grandmother;
- grandchildren.
Clause 18.1 of Article 217 of the Tax Code of the Russian Federation states that close relatives are persons who are indicated in Article 14 of the Family Code of the Russian Federation.
Based on the above, the role of a spouse as a close relative is only mentioned in the Code of Criminal Procedure. Who are the spouses to each other in reality?
Spouse: close relative or family member?
Given that article 14 of the Family Code contains the most complete list of persons who are considered close relatives, and most branches of law rely on it, a spouse is not considered a close relative, but belongs to family members.
From a legal point of view, family members are people who are related by kinship and (or) property, living together, and also leading a joint household.
According to the letter dated 07.10.2010 of the Ministry of Finance of Russia, the former spouse is neither a close relative, nor a member of the family.
And if the husband gave an expensive gift to his wife, and at the time of filing the declaration they divorced, the ex-spouse is not obliged to pay tax on the expensive gift. To do this, the ex-spouse must attach to her declaration to the tax authority documents proving legal marriage at the time of receipt of the gift and a certificate of divorce.
Take care of yourself and study the law carefully! After all, ignorance does not absolve from responsibility.
