We obtain a characterization of the real Lie algebras admitting abelian complex structures in terms of certain affine Lie algebras $\frak a \frak f \frak f (A)$, where $A$ is a commutative algebra. These affine Lie algebras are natural generalizations of $\frak a \frak f \frak f (\Bbb C)$ and the corresponding Lie groups are complex affine manifolds. It turns out that all 4-dimensional Lie algebras carrying abelian complex structures are central extensions of such affine Lie algebras.

8 pages