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Shipping is a concept found in derivative works, such as fan fiction. Ideally its tropes wouldn't be listed on the article for the original work. That said, tropes like Homoerotic Subtext and Ho Yay are mutually exclusive — if there is intentional subtext, then fans aren't making it up, and vice versa.
"It's Occam's Shuriken! If the answer is elusive, never rule out ninjas!"Incest Yay Shipping is for when fans ship family members together, regardless of any subtext that may or may not exist.
If the story actually has incestuous subtext, then Incest Subtext is the correct trope.
That is, if the main heroine openly dreams of marrying her brother, and the anime OPED depicts them ambiguously as One True Love, then this trope is not needed on YMMV? I ask, because the fans started to bring them together before the original LN moved from the fanservice to the romantic line.

Goodnight. Is it necessary to use Incest Yay Shipping on the pages of works in which there is a real Incest Subtext or undivided feelings for a relative?