Close relatives: who are they according to the law? Gifting to close relatives. Who is a legal relative? Are the spouse's parents close relatives?

Everyone puts their own meaning into such a concept as “close relatives,” which is obvious at first glance, guided by personal considerations or generally accepted opinion. But legal implementation needs clearer terminology, and from a legal point of view, the category of close relatives includes a circle of persons strictly defined by current legislation.

Interpretation and significance of the term

In Art. 14 of the Family Code of the Russian Federation, blood relatives in ascending and descending lines and sisters and brothers (if there are one or two common parents) are called close. Spouses, although they are not relatives in the literal sense of the word, are endowed with a special status and classified as family members in accordance with Art. 2 of the mentioned code on an equal basis with parents and children. Officially recognized children have a similar position in relation to their adoptive parents and vice versa.

In the process of inheritance, a correct understanding of the term “close relatives” is significant under the following circumstances:

Inheritance by law.
Receiving a mandatory share of the inheritance (if there is a relative’s right to refute the will).
Determination to obtain a certificate of inheritance.

The situation of parents deprived of legal rights in relation to their children, in most cases, means their exclusion from the circle of close relatives. For example, according to Art. 1117 of the Civil Code of the Russian Federation, such a parent does not have the right to inherit the child’s personal property. But these restrictions apply only unilaterally, which is confirmed by clause 4 of Art. 71 of the RF IC, according to which children of a deprived father and/or mother retain the right to the property of an unscrupulous parent and other close relatives along his line (in case of inheritance by law - from grandparents, aunts and uncles).

After adoption, children lose the opportunity to claim the material benefits of the deprived parent and his blood relatives. But the desire of the father or mother, who has retained their legal status, may leave in force the right of inheritance and the child’s obligations in relation to the “unworthy” parent (Article 137 of the RF IC).

Who is considered a close relative?

In the absence of a will, the inheritance is based on the degree of relationship. Therefore, the question of whether the deceased relative is close and how legitimate the claims to his property will be is one of the most pressing for potential heirs.

Is grandma a close relative?

The mother of one of the parents is a direct relative in the ascending line and is considered close according to the definition of Art. 14 IC RF. According to the provisions of Art. 1142 of the Civil Code, she transfers the inheritance to her grandchildren, that is, in the case when her children died before the opening of the inheritance.

However, for issuing a certificate of right to the inheritance received from her, you will have to pay an increased interest rate (0.6% of the assessed value of the property), since Art. 333.24 of the Tax Code does not classify a grandmother as a close relative.

Are spouses, husband and wife, close relatives?

Spouses are the closest family members in relation to each other, and as such they have a number of privileges, including:

right to half of the joint property;
primary calling to inheritance by law;
the right to an obligatory share in the inheritance in the presence of a fact of incapacity for work and a will indicating other persons as heirs.

Are cousins and brothers close relatives?

The daughter or son of a native uncle or aunt is not defined as a close relative in any legislative act of the Russian Federation. And the right to receive her property arises within the third stage of the law, in a situation where she does not have closer heirs (parents, children, grandchildren, sisters and brothers, grandparents, nephews) or they have abandoned the property.

The possibility of inheritance after a cousin or brother appears only after the death of a parent (uncle or aunt of the testator) earlier or simultaneously with it.

Is a mother-in-law or father-in-law a close relative by law?

The mother of the legal husband becomes a close relative and, sometimes, a member of the family, but this is not reflected in the legislation. The right to inherit her property arises under the following circumstances:

The death of her son before he accepted the inheritance, if he did not leave a will for all his property in favor of other persons (in the order of hereditary transmission).
According to the will.
If there is a fact of dependence at the expense of the mother-in-law for at least a year with residence in the same living space.

Is the brother a close relative?

A full and half brother is considered a close relative according to the Family, Civil and Tax Code of the Russian Federation, and the property left by him after death is inherited by brothers and sisters if the deceased does not have a spouse, children, parents and grandchildren.

When registering an inheritance, successors will receive a reduced rate of state duty, prescribed specifically for payment by the testator’s immediate blood relatives (0.3%). The exception here is for half-siblings (those who have only one parent in common).

Are grandchildren close relatives?

Grandfathers and grandmothers take possession of the property of a grandchild on the basis of their close blood relationship - in the order of the second line of inheritance by law. But the fee for issuing a certificate of inheritance is paid on a general basis - 0.6% of the amount of material benefits received.

Are ex-spouses related?

The termination of a marriage entails the deprivation of the former spouses of all rights, responsibilities and status as close family members in relation to each other. The only thing they can claim is equal shares of jointly acquired property unless the marriage contract stipulates otherwise.

There is also temporary management and disposal of inheritance received by a child in common with the testator before he reaches 18 years of age. But this does not apply to the rights, but to the responsibilities of the parent, and the property of the former spouse can become personal property only as a result of the abandonment of it by an adult child or in the event of his premature death.

Grandfather

The mother's or father's father is a close relative in the ascending line according to Art. 14 of the RF IC, but grandchildren are called upon to inherit after him solely as a result of the refusal or death of the parents before the discovery (acceptance) of the grandfather’s property rights. The fee collected from them to the notary is 2 times higher than for the category of immediate family indicated in the Tax Code of the Russian Federation and amounts to 0.6% of the value of the property.

Brother's wife

The brother's wife is not included in the group of relatives or family members by any Federal Law of the Russian Federation. Becoming the owner of property after her death is possible only if there are appropriate orders from the deceased or as part of inheritance after a brother, who is the main claimant to the material benefits of his wife by law.

Incorrect interpretation of legal terminology entails the emergence of misunderstandings and serious misconceptions among citizens entering into an inheritance, and the data gleaned from this article is sufficient only for preliminary reference. And for the practical resolution of controversial situations, competent consultation with a specialist is necessary.

For most, the phrase “close relative” is equivalent to the concept of “close person.” These are those with whom close emotional contact is formed, and to whom people turn for support in difficult times. The legal meaning of the term includes many pitfalls. The Family Code of the Russian Federation and legislation in each branch of law interpret the term “close relative” differently. Faced with the application of the law in practice, a person makes the discovery that his beloved mother-in-law and legal wife are not close relatives.

Definition of the concept of “close relatives” according to the legislation of the Russian Federation

Who does the law define as close relatives? It’s logical to start searching for an answer to the question with the Family Code. There is no separate article defining the concept in the normative act. Listing the circle of persons with whom it is prohibited to marry, Article 14 of the code defines the term “close relatives”.

RF IC, Article 14. Circumstances preventing marriage
“It is not permitted to enter into marriage between:
close relatives (relatives in a direct ascending and descending line (parents and children, grandfather, grandmother and grandchildren), full and not full (having a common father or mother) brothers and sisters)..."

The Civil Code agrees with this definition. Article 37 states:

Civil Code of the Russian Federation Article 37. Disposal of the property of a ward
The guardian, trustee, their spouses and close relatives do not have the right to enter into transactions with the ward, with the exception of the transfer of property to the ward as a gift or for free use, as well as to represent the ward when concluding transactions or conducting legal cases between the ward and the spouse of the guardian or trustee and their relatives relatives.
Civil Code of the Russian Federation (Civil Code of the Russian Federation)
Civil Code of the Russian Federation, Part 1, adopted on October 24, 1994, No. 51-FZ

Who is legally included in the circle of close relatives

Kinship between people in sociology is defined as relationships arising from consanguinity or marriage.

In private law, close relatives are blood relatives in ascending and descending lines who have a common ancestor. Spouses are not close relatives. Relationships of property arise between them, developing on the basis of marriage. In-laws are also mother-in-law, mother-in-law, father-in-law, and father-in-law.

Close relatives and family members according to the Family Code (FC)

The Family Code of the Russian Federation introduces the concept of “family members” and defines the circle of persons related to them.

RF IC, Article 2. Relations regulated by family law
Family legislation establishes the procedure for the exercise and protection of family rights, the conditions and procedure for marriage, termination of marriage and recognition of its invalidity, regulates personal non-property and property relations between family members: spouses, parents and children (adoptive parents and adopted children), and in cases within the limits provided for by family legislation, between other relatives and other persons, determines the procedure for identifying children left without parental care, the forms and procedure for their placement in a family, as well as their temporary placement, including in an organization for orphans and children left behind without parental care.
Family Code of the Russian Federation dated December 29, 1995 N 223-FZ (as amended on December 30, 2015)

The article of the law states that the code considers one type of family characteristic of modern society. This is a nuclear (partner) family. Its basis is not the blood connection between generations of relatives, but the relationship between spouses. To paraphrase a famous slogan, this type of family can be defined as follows: “Mom, dad and I are a nuclear family.” Grandparents are not included in the family because their children have grown up and lost their child status. Article 54 of the Family Code explains who are considered children by law.

RF IC, Article 54. The right of a child to live and be raised in a family
A child is a person who has not reached the age of eighteen years (the age of majority).

Family Code of the Russian Federation dated December 29, 1995 No. 223-FZ (as amended on December 30, 2015)

Family members are husband, wife and their children or adoptive parents and adopted child. Grandparents remain close relatives.

Close relative status

Each legal concept implies a legal status and entails rights, and sometimes obligations, defined by law. This also applies to close relatives.

Family ties: is it possible to get married?

The list of close relatives with whom you cannot marry, according to the Family Code, is complete. Russian law is more liberal on this issue than the laws of many Western democracies. In Russia, marriages are allowed between first and second cousins, uncle and niece, aunt and nephew. In the Russian Empire, a ban on marriages of close relatives existed up to the fourth degree of relationship. The French Civil Code prohibits marriages between uncle and niece, aunt and nephew. In Ukraine, marriage between first cousins is not allowed.

What does establishing the fact of family relations between spouses lead to?

If it turns out that there is a closely related relationship between the spouses, this will entail legal consequences. To confirm this fact, it is necessary to collect evidence and present it to the court. The court, relying on Article 14 of the Family Code, will make a decision to declare the marriage union invalid.

Video: why marriage between brother and sister is prohibited

What rights does the status of a close relative give in the event of a person’s death?

The death of a loved one is not only a personal grief. Relatives enter into inheritance rights and must take care of the funeral. In this situation, the state provides assistance to relatives in various forms:

Funeral benefits are paid regardless of the degree of relationship. Relatives of a serviceman receive benefits at the military registration and enlistment office, a pensioner - at the branch of the pension fund, and a former employee at the employer. Other citizens apply to the department of social protection of the population at their place of residence.
A 5-day leave is provided for the funeral of a close relative.
The state pays a survivor's pension.
Receipt of unpaid pensions and salaries is guaranteed, including compensation for unpaid vacation. Payments are made for actual time worked. The limitation period in labor law is six months. During this period, you must contact your employer for payments.

There are several types of survivors' pensions:

the insurance pension is paid to family members of the deceased who are disabled dependents;
a state pension is assigned to disabled family members of a deceased serviceman;
The social pension is awarded to children under the age of 18 and to child students who continue to study full-time until they reach 23 years of age.

Military family members

The Law of the Russian Federation “On the Status of Military Personnel” does not use the concept of “close relative”, but only refers to family members of a serviceman. Article two of the law contains a complete list of persons related to them. The list complies with family law.

Article 2. Citizens with military status
Family members of military personnel and citizens discharged from military service who are subject to the specified social guarantees and compensation, unless otherwise established by this Federal Law and other federal laws, include: spouse;

minor children;
children over 18 years of age who became disabled before they reached the age of 18;
children under the age of 23 studying full-time in educational institutions;
dependent persons of military personnel.
Social guarantees and compensation provided for by this Federal Law and federal laws for military personnel and members of their families may be extended to other persons and members of their families by decrees of the President of the Russian Federation.

Federal Law of May 27, 1998 “On the Status of Military Personnel” No. 76-FZ (as amended on March 21, 2011)

According to the law, the parents of a serviceman do not receive social benefits. This situation contradicts our cultural traditions, which go back to the recent Soviet past. Children were financially supported by their parents throughout their adult lives. Due to economic reasons, several generations of relatives had to live in the same family. For many people, excluding the parents of a military member from the list seems unfair.

In difficult situations, parental dependency should be formalized by law. This is done by submitting a report to the command. The military service record will include the provision of dependent parents. To avoid misunderstandings, you should consult with a military lawyer.

You can find out about benefits for family members of military personnel on the official websites of government authorities. Many social guarantees are provided by regulations or specified by them.

Who is classified as close relatives in various branches of law

Each branch of law has specific features for determining the status of “close relatives”.

tax code

Tax law interprets the concept of “close relative” in a similar way to the Family Code. This determines the need to pay tax on income received from the transaction or exemption from it. If a gift agreement is concluded between close relatives or family members, then the income from such a transaction is not subject to taxes. Individuals are exempt from paying personal income tax (personal income tax) on donations.

When buying housing from close relatives, people, on the contrary, lose benefits. The buyer of real estate will not be able to receive a tax deduction, and the seller will have to fill out a declaration and pay personal income tax.

In Tax Code there is the concept of interdependent persons. Based on the law’s interpretation of interdependence, the parties to the purchase and sale agreement lose tax advantages.

Article 105.1. Related Persons
If the peculiarities of relations between persons may influence the conditions and (or) results of transactions carried out by these persons, and (or) the economic results of the activities of these persons or the activities of the persons they represent, the persons specified in this paragraph are recognized as interdependent for tax purposes (hereinafter referred to as interdependent faces).

11. an individual, his spouse, parents (including adoptive parents), children (including adopted ones), full and half brothers and sisters, guardian (trustee) and ward.
Tax Code of the Russian Federation dated July 31, 1998 No. 146-FZ (as amended on December 28, 2016)

All benefits are preserved if the purchase and sale occurs between son-in-law and mother-in-law, father-in-law and daughter-in-law. They are not included in this list of interdependent persons.

Labor law

Labor law provides for leave of up to five calendar days in the event of the death of a close relative. The code does not explain who should be considered as such. Based on the logic of the legal norm, leave is not provided in the event of the death of a spouse. The legislator considered that an indication of who can be granted leave should be enshrined in the collective agreement between employees and the employer.

Article 128. Leave without pay
For family reasons and other valid reasons, an employee, upon his written application, may be granted leave without pay, the duration of which is determined by agreement between the employee and the employer.
The employer is obliged, based on a written application from the employee, to provide leave without pay.
employees in cases of the birth of a child, marriage registration, death of close relatives - up to five calendar days
Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ (as amended on July 3, 2016)

In the latest edition, the Labor Code does not contain a ban on close relatives holding leadership positions, unlike the old Labor Code (Labor Code).

Video: can a relative be a witness?

Code of Criminal Procedure

In criminal proceedings, the concept of close relatives is interpreted more broadly; spouses are added to their list.

Code of Criminal Procedure of the Russian Federation, Article 5. Basic concepts used in this Code
Unless otherwise specified, the basic terms used in this Code have the following meanings:
4) close relatives - spouse, parents, children, adoptive parents, adopted children, siblings, grandparents, grandchildren;
Criminal Procedure Code of the Russian Federation dated December 18, 2001 No. 174-FZ (as amended on December 19, 2016)

A person may refuse to testify against close relatives. If he agrees to become a witness, he must be warned that the testimony may be used as evidence in a criminal case.

The same norm is reproduced in the Code of Administrative Offences. Article 25 allows you not to testify against your loved ones, but distinguishes between the concepts of spouse and close relative.

Video: who is considered a close relative under the articles of the Criminal Procedure Code

In the areas of private law, the concepts of close relative and family member are distinguished. The legislator in this matter follows the Family Code. Cases arising in private law are in most cases associated with the regulation of material relations. In their decision, it is important to determine the degree of relationship and the characteristics of personal relationships. In public law there is no such clear distinction between terms. The norms of public branches of law that use the concept of “close relatives” are more focused on the observance and guarantee of fundamental human rights.

According to the Family Code of the Russian Federation, Article 14, close relatives are considered to be relatives in a direct descending as well as ascending line. We are talking about parents-children, grandparents-grandchildren, etc.

In accordance with the Code of Criminal Procedure of the Russian Federation, Article 5, close relatives are spouses, parents, children (adopted and adoptive parents), sisters/brothers, grandparents and grandchildren.

According to the Code of Administrative Offenses of the Russian Federation, Article 25.6, close relatives are considered to be all relatives of a direct descending/ascending line (including spouses).

Who is a legal relative?

This question most often arises during the formation of inheritance, when it is very important to correctly find first-degree relatives, that is, those people who have basic rights to receive an inheritance.

As you know, the law defines special lines of kinship on which the issue of subsequent distribution of inheritance depends. It is for this reason that the issue of close kinship is covered in many legislative acts of our country, which we cited as an example above.

Thus, we can say with considerable confidence that our legal framework clearly defines all relatives who can be considered closest. It is for this reason that misunderstandings and incomprehensible situations rarely arise in this matter. If you are going to challenge a decision on a will, then you must understand that only the closest relatives have a real chance of challenging it.

Application of the legislative framework in practice

Today, almost every person knows all the features of close kinship. And without any knowledge of the laws, they can quickly answer you what is actually considered the closest relative. Thus, according to the family code, the closest relatives are considered to be a husband and wife, since they sealed their relationship with a legal stamp in their passport and throughout their lives they conducted a joint household. Their closest relatives, naturally, are considered to be their children, and then their grandchildren. If there are no children and grandchildren, then the closest relatives by law are considered to be parents, as well as brothers/sisters.

That is, in practice, even special questions do not arise in determining the next of kin. But this will not come to the division of property yet. As soon as property issues arise, there is immediately an endless number of relatives who also claim to receive their share of the inheritance. It is for this reason that the legislation clearly defines specific queues according to relationship with the testator in order to maximally avoid the negative consequences of incorrect distribution of property between relatives. The presence of this legislative framework forms unique aspects of the stability of issues related to inheritance by law.

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Confirmation or refutation of a close family relationship may be required in many legal respects:

upon marriage;
upon deprivation or limitation of parental rights;
when drawing up contracts;
when paying taxes and state duties when receiving an inheritance or gift;
when involved as witnesses in criminal proceedings;
when inheriting by law, by will;
when moving in and out of residential premises;
upon employment, receiving paid and unpaid leaves, additional payments.

For example, the order of inheritance by law assumes that the priority applicants for inheritance are close relatives belonging to the first and second lines of inheritance.

Close relatives according to the civil code

1 Close relatives and family members
- 1.1 Close relatives
- 1.2 Family members
2 The concept of “close relatives” in the legislation of the Russian Federation
- 2.1 Constitution
- 2.2 Family law
- 2.3 Administrative legislation
- 2.4 Criminal procedure legislation
- 2.5 Housing legislation
- 2.6 Tax legislation
3 Are they close relatives...
- 3.1 ...husband and wife
- 3.2 ...ex-spouses
- 3.3 ...grandmother
- 3.4 ...grandfather
- 3.5 ...grandson
- 3.6 ...mother-in-law
- 3.7 ...brother or sister
- 3.8 ...cousin or brother
- 3.9 ...brother's wife or wife's brother

In everyday life, we hardly think about who our close relatives are.

Close relatives

In addition, close relatives cannot, for example, work together in municipal institutions, especially subordinate to each other. If someone close to you is serving a sentence or has already served it, this leads to the fact that you may not pass the test when the opportunity to get a job arises.

This applies most of all to the banking sector and law enforcement agencies. Such discrepancies in codes can be both useful and harmful if a controversial situation arises and it needs to be resolved legally.

Inheritance by law or will Brothers and sisters are also close relatives In the matter of inheritance, much will depend on the existing will. If it is missing, then after six months the heirs will be able to receive it, but only in order of priority.

There are first, second and subsequent stages and they are clearly stated in the legislative norms.

Close relatives and dependent persons

The spouse-husband is a member of the family in relation to the spouse-wife, but legally has the same rights as parents and children. The term “in-laws” is predetermined for them. These include spouses, their relatives, as well as sons-in-law and daughters-in-law.

In this code, family ties are considered in order to prevent the possibility of close relatives marrying. It should be noted that in labor legislation this same concept of “close relative” is not explained, but the law operates on it (for example, in the case of granting leave without pay if one of the close relatives has died).

At some state-owned enterprises, it is prohibited for people who are closely related to work together, especially if their service requires one of them to be under the control of the other (most often such requirements do not apply to junior workers).

Who is legally a close relative?

Confirmation of these blood ties are documents confirming them (birth certificates, marriage certificates, etc.). In the event of a divorce, the ex-husband and wife are not immediate relatives and will not be called “family members,” nor will their relatives.
This distinguishes them from blood relatives. Family and Labor Code on the concept of “close relatives” In the Family Code of Laws, the relations of immediate relatives are determined in a straight line - ascending and descending:

Parents, grandparents.
Children and grandchildren.
Brothers and sisters (full siblings have common parents, half siblings have only one common parent).

Experts emphasize: one of the spouses in this version of the interpretation of the law is not a close relative. This is explained by the fact that the spouses are not related by blood.

Relatives by law: close relatives according to the Family Code of the Russian Federation

Important

Thus, income, both in cash and in kind, received by an individual as a gift from other individuals - close relatives, is exempt from taxation by personal income tax. In this case, the location of the donor (in the Russian Federation or abroad) does not matter.

If income is received by an individual as a gift from an individual who is not recognized as a family member or close relative in accordance with the Tax Code in relation to the gifted individual, then such income is subject to taxation with personal income tax in the prescribed manner. For example, personal income tax will have to be paid when real estate is donated:
to the husband - by the wife's parents (father-in-law or mother-in-law);

for the wife - the husband’s parents (father-in-law or mother-in-law),

Who is considered the legal next of kin?

Attention

The law calls such relationships a property. In-laws are also considered relatives from the spouse's side - mother-in-law and father-in-law, mother-in-law and father-in-law, son-in-law and daughter-in-law. The law does not classify...

common-law spouses;
guardians, trustees and wards, wards;
sister's husband, brother's wife.

Family members The concept of family members is much broader.

According to the Housing Law, a family is considered to be all persons living in the same residential premises, even not the closest relatives, for example, mother-in-law or father-in-law, mother-in-law or father-in-law, cousin or sister. The concept of “close relatives” in the legislation of the Russian Federation Constitution Article 51 of the Constitution of the Russian Federation affirms one of the principles of criminal law (no one can be obliged to testify against himself, against his spouse and close relatives), while indicating that the circle of close relatives is determined by federal legislation.

Who is considered a close relative from the point of view of the law?

The Family Code states that close relatives are parents and children, grandparents, as well as grandchildren and other relatives in the direct and ascending line - these are full or half brothers and sisters. They are highlighted separately, but nevertheless included in the general circle.
Since this term is spelled out in an article related to certain obstacles that may prevent marriage, it also mentions adoptive parents and adopted children who are not allowed to marry each other. But they are no longer considered relatives. Separate attention is given to the status of spouses. They cannot be related by blood, therefore a relationship arises between them. They also affect relatives of both spouses. However, husband and wife are only members of the family, which includes parents and children. Therefore, this unclear status of the father or mother causes some problems when it comes to other branches of law.

Close relatives according to the civil code of the Russian Federation

According to the Family Code of the Russian Federation, close relatives have an almost undeniable right to accept the inheritance of a deceased blood relative. In the case of inheritance, the concept of these persons is framed somewhat differently.

First-degree relatives are: spouse, children, including adopted children, and parents of the deceased. This is a comprehensive list by law. Grandparents, brothers and sisters, who are classified as close relatives by the Family Code of the Russian Federation, are called upon to be part of the second line of heirs by law during inheritance. Differences in concepts in branches of law The concept of close relatives is also found in other branches of law. In contrast to the “Family Code of the Russian Federation,” criminal legislation, with its separate provisions, classifies the husband and wife, as well as their blood relatives, as close relatives.
Here, as in criminal law, why are there no half-brothers and sisters? When an arrest or even detention of a suspect occurs, close relatives must be notified about this within half a day, which raises a number of questions.

After all, the suspect can only have family members nearby, and relatives live not only in another region, but also in the country. After a divorce, it is close relatives who have the priority right to communicate with the child. True, this is not prohibited for other relatives and family members, unless the matter is about deprivation of parental rights. An interesting fact is that they made a relaxation for military personnel and father-in-law, mother-in-law, father-in-law and mother-in-law fell under the category of close relatives. Therefore, it is possible that some amendments will be made to the Criminal Code.

Civil Code family ties

If the property that is being sold by one relative to another was owned for five or more years before the sale (for property sold after 2016), then the seller is exempt from paying a thirteen percent tax on the income received. However, there is one significant caveat. The sale price of real estate should not be lower than the cadastral value of the property.

When contemplating dishonest transactions, you should understand that if they are discovered, the state will certainly punish you. You will not only have to pay tax on the actual value of the property, but also penalties. In some cases, the transaction may be declared invalid and cancelled.

In particular, similar clarifications were provided in relation to the agreement on raising funds for construction and the preliminary agreement for the purchase and sale of housing (Letters of the Ministry of Finance of Russia dated 03/07/2013 N 03-04-05/4-194, dated 12/12/2012 N 03-04- 05/4-1390, Federal Tax Service of Russia dated 02.11.2012 N ED-3-3/3991@). Is your spouse a close relative or family member? From the above it is clear that the Civil Code (Article 37), Family Code (Article 14), Administrative Code (Article 25.6) and the Tax Code of the Russian Federation (Article 217) separate the concept of “close relative” and “spouse”.

Since the most complete concept of “close relatives” is given in Article 14 of the Family Code of the Russian Federation and many other branches of law take this concept as a basis, we will proceed from it. It follows from Article 14 of the Family Code that the concept of “close relatives” is based on blood relationship, which the spouses do not possess.