Doctrine by topic · DGT Observatory

Deduction for Descendant 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 10 rulings · 2018–2024

Current position

To apply the deduction for a descendant with a disability, the parents must carry out self-employed or employed activity with registration in the Social Security system or receive unemployment benefits or pensions. The descendant must not exceed 8,000 euros in annual income nor 1,800 euros in the tax return. In individual tax returns, the minimum amount per descendant and per disability is prorated at 50% between spouses.

The DGT's position remains constant regarding the application of the descendant's income requirements and the taxpayer's labor activity. Specific scenarios have been clarified, such as the exclusion of the Special Agreement for caregivers and the management of the deduction in cases of death or sole custody. No change in criterion is observed, but rather a technical application of the regulations in particular cases.

Turning points

  1. V1563-21

    Clarifies that Grade I dependency does not equate to a degree of disability equal to or greater than 33% for the purposes of the deduction.

  2. V1645-21

    Establishes that the situation assimilated to registration under the Special Agreement for caregivers does not allow access to the deduction as it is not self-employed or employed activity.

Analysis based on 8 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V2159-22 14 Oct 2022

Deduction for disabled descendant prorated by months met

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesmínimo por discapacidaddeducción por descendiente con discapacidadfecha de devengoprorrateo LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual
V1645-21 31 May 2021

The deduction for a descendant with a disability cannot be applied if contributions are made through the Special Agreement for caregivers

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por descendiente con discapacidadconvenio especial de la seguridad socialcuidadores no profesionalesactividad por cuenta propia o ajenasituación asimilada al alta LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual

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