Doctrine by topic · DGT Observatory

Deduction for Ascendant with Disability: 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 8 rulings · 2018–2023

Current position

To apply the minimum for an ascendant and the disability deduction, the ascendant must have a degree of disability equal to or greater than 33%, annual income of less than 8,000 euros, and must live with the taxpayer for at least half of the tax period. If cohabitation is shared among several descendants, the minimum and the deduction shall be prorated in equal parts among them. Cohabitation must be effective and being designated as a family caregiver is not sufficient.

The DGT's position remains constant regarding the requirements for disability, income, and minimum cohabitation. The evolution focuses on precision regarding how to manage cohabitation when the ascendant resides with several descendants, allowing for the prorating of the benefit. The need to prove effective cohabitation rather than mere designation as a caregiver has been reinforced.

Turning points

21 March 2023 V0684-23

Establishes that if the ascendant lives successively with several descendants, the minimum and the deduction shall be prorated in equal parts among them.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

V0684-23 21 Mar 2023

Children may claim disability deduction for ascendants if living together for at least six months

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por ascendientesmínimo por discapacidaddeducción por ascendiente con discapacidadperiodo impositivoprorrateo LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V0119-22 24 Jan 2022

Official recognition as a carer does not alone prove cohabitation for the disabled ascendant tax deduction

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por ascendientesmínimo por discapacidaddeducción por ascendiente con discapacidadconvivenciacuidador no profesional LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V3057-21 7 Dec 2021

Rights to ascendant minimum and disability tax relief depend on cohabitation and income requirements

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por ascendientesmínimo por discapacidaddeducción por ascendiente con discapacidadconvivenciarentas anuales LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V0904-21 14 Apr 2021

Deduction for disabled ascendants cannot be applied if cohabitation requirements are not met

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por ascendientesmínimo por discapacidaddeducción por ascendiente con discapacidadrequisito de convivenciaperíodo impositivo LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V1848-20 9 Jun 2020

Requirements for applying the personal allowance for ascendants and the deduction for a spouse with a disability

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por ascendientesmínimo por discapacidaddeducción por ascendiente con discapacidadrentas exentascónyuge no separado legalmente LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V1606-19 27 Jun 2019

Deduction for disabled spouse cannot be applied if the same person already generates the deduction for a disabled ascendant for a child

SG de Impuestos sobre la Renta de las Personas Físicas

deducción por cónyuge con discapacidaddeducción por ascendiente con discapacidadmínimo por ascendientesrentas anualescuota diferencial LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V0877-19 24 Apr 2019

Ascendant minimum and disability tax relief may be applied if legal requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por ascendientesmínimo por discapacidaddeducción por ascendiente con discapacidadconvivenciarentas anuales LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V2734-18 15 Oct 2018

Pro-rating the ascendant minimum is not permitted if cohabitation does not reach half of the tax period

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por ascendientesmínimo por discapacidadconvivenciaperiodo impositivodeducción por ascendiente con discapacidad LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

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