Doctrine by topic · DGT Observatory

Economic Dependency: 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 47 rulings · 2017–2026

Current position

The right to the personal allowance for descendants requires cohabitation or, failing that, proof of the child's economic dependency on the parents. For the descendant to be eligible, they must not exceed 8,000 euros in annual income, nor file a tax return with income exceeding 1,800 euros. If both parents are entitled to the allowance, it shall be prorated in equal parts. In cases of disability equal to or greater than 33%, it is possible to jointly apply the allowance for descendants and the disability allowance.

The DGT's position remains constant in assimilating economic dependency with the cohabitation requirement for the allowance for descendants. The rulings have further specified the descendant's income limits and the possibility of jointly applying disability allowances. No changes in criterion are observed, but rather a consolidation of the application of income limits and the prorating between parents.

Turning points

  1. V2473-22

    Clarifies that the sporadic absence of a child during school terms does not break the cohabitation requirement for applying the allowance.

Analysis based on 40 of 47 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
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
V0964-22 3 May 2022

Disability deduction applicable if entitled to the minimum for descendants

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesmínimo por discapacidadtuteladeducción por discapacidadrentas exentas LIRPF — Ley 35/2006 del IRPF art. 7.hLIRPF — Ley 35/2006 del IRPF art. 58
Affects CompanyExpat · Non-residentIndividual
V0942-22 29 Apr 2022

Requirements for claiming the large family tax deduction in divorce cases

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosadependencia económicacriterio de convivenciaunidad familiarpensión alimenticia LIRPF — Ley 35/2006 del IRPF art. 81 bisLey 40/2003
Affects CompanyExpat · Non-residentIndividual
V2152-21 28 Jul 2021

Minimum for disabled children may be claimed if economic dependence is proven

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesmínimo por discapacidaddependencia económicaanualidades por alimentosdeducción por discapacidad LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18
Affects CompanyExpat · Non-residentIndividual
V2143-21 26 Jul 2021

Both parents may apply the large family tax deduction by prorating the amount

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosaguarda y custodia compartidatributación conjuntaprorrateo de deduccionesunidad familiar LIRPF — Ley 35/2006 del IRPF art. 81 bisLIRPF — Ley 35/2006 del IRPF art. 82
Affects CompanyExpat · Non-residentIndividual
V1832-21 10 Jun 2021

Minimum for descendants applicable if economic dependency proven

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesdependencia económicaanualidades por alimentosprorrateorégimen de especialidades LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual

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