Doctrine by topic · DGT Observatory

Specialized Center: 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 11 rulings · 2015–2026

Current position

To apply the minimum for ascendants and the deduction for disability, the relative must be over 65 years old or have a disability equal to or greater than 33%. Coexistence is considered to exist if the ascendant with a disability is admitted to a specialized center. The ascendant must not have income exceeding 8,000 euros per year, must not file a tax return with income exceeding 1,800 euros, and there must be economic dependence on the taxpayer.

The DGT's position remains constant regarding the consideration of coexistence for ascendants admitted to specialized centers. The evolution shows a tightening of income and economic dependence requirements, moving from an 8,000 euro limit to the additional requirement of not declaring income exceeding 1,800 euros and proving economic dependence.

Turning points

  1. V2365-19

    Introduces the requirement that the ascendant must not file a tax return with income exceeding 1,800 euros.

  2. V1792-22

    Specifies that the coexistence of ascendants in specialized centers requires them to be economically dependent on the taxpayer.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V1310-26 28 May 2026

Requirements for claiming ascendant minimum and disability deduction

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesmínimo por discapacidaddeducción por ascendientes con discapacidaddependencia económicacentro especializado LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual
V3392-15 4 Nov 2015

Minimum for descendants and disability may apply if in specialised care

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesmínimo por discapacidadcentro especializadorentas anualesconvivencia LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual
V3366-15 2 Nov 2015

Minimum for descendants and disability may apply if in specialised centre

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesmínimo por discapacidadcentro especializadorentas anualesconvivencia LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual

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