Doctrine by topic · DGT Observatory

Cohabitation: 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

Settled doctrine High confidence 48 rulings · 2015–2026

Current position

Regarding the personal allowance for ascendants, they must be over 65 years of age or have a disability equal to or greater than 33%, cohabit with the taxpayer for at least half of the tax period, and not have income exceeding 8,000 euros nor file a tax return with income exceeding 1,800 euros. Cohabitation is deemed fulfilled if they reside with the taxpayer or are admitted to specialized centers. If the ascendant has a disability, the deduction for dependent ascendants with a disability may also be applied.

The DGT's position has remained stable regarding cohabitation, allowing for admission to specialized centers. However, the doctrine has progressively specified income limits, adding the requirement of not filing a tax return with income exceeding 1,800 euros. The distribution of the personal allowance between parents in cases involving descendants has also been clarified.

Turning points

  1. V3453-20

    Establishes that the parent who does not cohabit but pays child support may choose between the personal allowance for descendants or child support annuities, with the allowance being prorated between parents.

  2. V0946-23

    Specifies that for the personal allowance for descendants, the child must not file an IRPF (Personal Income Tax) return with income exceeding 1,800 euros.

Analysis based on 41 of 48 rulings with a stated position. Updated 17 September 2026.

Rulings on this topic

24
V1100-25 25 Jun 2025

Minimum for ancestors applicable if mother's income is below 8,000 euros

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesrentas anualesdeclaración conjuntaconvivenciaperíodo impositivo LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual

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