Doctrine by topic · DGT Observatory

Ascendant: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 19 rulings · 2015–2025

Current position

The minimum for ascendants requires that the ascendant lives with the taxpayer for at least half of the tax period and does not have income exceeding 8,000 euros. The condition of being an ascendant is limited to relatives in a direct line by consanguinity or adoption, excluding relatives by affinity. Failure to meet the cohabitation requirement prevents the application of both the minimum for ascendants and the minimum for disability, or the deduction for an ascendant with a disability.

The DGT's position remains stable regarding income and kinship requirements, but it has clarified the concept of cohabitation. Initially, the cohabitation of ascendants residing in specialized centers was accepted, but the most recent doctrine establishes that cohabitation must be effective for at least half of the tax period to access the benefits.

Turning points

  1. V1021-16

    It is established that cohabitation is considered met if the disabled ascendant is residing in specialized centers.

  2. V0825-21

    The concept of ascendant is delimited to the direct line by consanguinity or adoption, expressly excluding relatives by affinity.

Analysis based on 18 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V0942-22 29 Apr 2022

Requirements for claiming the large family tax deduction in divorce cases

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosadependencia económicacriterio de convivenciaunidad familiarpensión alimenticia LIRPF — Ley 35/2006 del IRPF art. 81 bisLey 40/2003
Affects CompanyExpat · Non-residentIndividual
V0825-21 7 Apr 2021

Mother-in-law does not qualify for tax deduction for disabled ascendants

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesascendienteparentesco en línea rectaparentesco por afinidaddeducción por discapacidad LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18
Affects CompanyExpat · Non-residentIndividual

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