Taxpayers cannot apply the disability minimum if the descendant does not have the required degree as of December 31

The application of minimums for personal and family circumstances in Personal Income Tax (IRPF) requires strict compliance with temporal requirements. A recent binding ruling from the Dirección General de Tributos (DGT) has specified the exact moment when a descendant's disability must be accredited to benefit from said reduction in the taxable base.

What the DGT has resolved

The inquiry asked whether a taxpayer could apply the full disability minimum for their daughter during the 2025 fiscal year, even if she did not hold the status of a person with a disability for IRPF purposes on the closing date of the fiscal year.

The binding body has determined that the personal and family situation that allows for the application of minimums is determined by the situation existing on the date the tax accrues. In this sense, if as of December 31, 2025, the descendant does not have an accredited degree of disability equal to or greater than 33 percent, the taxpayer is not entitled to apply the disability minimum corresponding to that descendant in their tax return for that fiscal year.

What this means for you

This resolution directly impacts individuals who have descendants with disabilities and seek to optimize their tax burden through the application of the minimums established in the IRPF Law and its Regulations. The key is not the disability status throughout the year, but the specific situation held on the last day of the fiscal year.

If the degree of disability is obtained or accredited after December 31, the right to the minimum for that descendant cannot be exercised in the current year's tax return; instead, one must wait until the following fiscal year, when the condition is already duly accredited on the accrual date.

What should be done

It is necessary to verify that the disability certificates of dependent relatives are up to date and that the accredited degree is equal to or greater than 33 percent before the end of the calendar year. Since the regulations apply according to the situation as of December 31, the management of these documents must be carried out in advance to ensure the correct application of tax benefits in the tax return. It is recommended to assess each particular situation to confirm that the requirements of Law 35/2006 and RD 439/2007 are met.