Doctrine by topic · DGT Observatory

Deduction in the Differential Tax Liability: 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 10 rulings · 2016–2018

Current position

To apply the deduction in the differential tax liability under Article 81 bis of the LIRPF (Personal Income Tax Law), the beneficiary (ascendant or descendant) must carry out self-employed or employed activity, or receive Social Security benefits, unemployment benefits, or pensions. In the case of descendants under guardianship or foster care, they are assimilated to descendants for the fulfillment of the requirements of Articles 58 and 60 of the LIRPF. The right to the deduction requires that the taxpayer meets the established kinship and cohabitation requirements.

The position of the DGT remains constant across all analyzed rulings. The criterion focuses on the necessity for the beneficiary to have employment activity or receive Social Security benefits in order for the taxpayer to apply the deduction. No changes are observed in the interpretation of the activity or kinship requirements.

Analysis based on 7 of 10 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

10
V2593-17 10 Oct 2017

Deduction for ascendant with disability is not applicable in the month of death

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesmínimo por discapacidaddeducción en la cuota diferencialdevengo del impuestoproporcionalidad mensual LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual

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