Doctrine by topic · DGT Observatory

Descendant: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2015–2024

Current position

The concept of descendant for the application of minimums for descendants, minimums for disability, or the deduction under Article 81 bis of the LIRPF (Personal Income Tax Law) is strictly limited to children, grandchildren, great-grandchildren, and persons assimilated through guardianship or foster care. The status of de facto guardian or de facto caregiver does not constitute a valid assimilation figure for these tax purposes. Likewise, the bond of affinity with a spouse does not grant descendant status.

The DGT's position remains constant in its restrictive interpretation of the concept of descendant. Rulings confirm that de facto figures, such as the guardianship or care of a partner's siblings or children, are not admitted to access these benefits. The doctrine has focused on delimiting that assimilation must be legal (guardianship or foster care) and not based on de facto situations.

Turning points

5 September 2019 V2292-19

Specifies the application of the minimum for descendants in cases of joint custody, allowing for a 50% pro-rata distribution when filing jointly.

Analysis based on 8 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9

V2475-24 9 Dec 2024

Minimum allowances for descendants or disability cannot be applied for a sibling, even if they are the caregiver

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidaddescendientecuidador de hechodeducción por descendientes con discapacidad LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V0381-24 12 Mar 2024

De facto guardianship does not entitle a sister to descendant or disability tax allowances

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidadguarda de hechoasimilación por tuteladescendiente LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V3125-23 1 Dec 2023

Minimum allowance for descendants and disability tax relief cannot be applied to a sister

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidaddescendienteguardadora de hechoparentesco LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V1903-22 7 Sept 2022

The minimum for descendants cannot be applied to calculate withholdings if the child is the spouse's child

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientestipo de retenciónrendimientos del trabajodescendientevínculo de parentesco RIRPF — RD 439/2007, Reglamento del IRPF art. 82RIRPF — RD 439/2007, Reglamento del IRPF art. 84

Affects CompanyExpat · Non-residentIndividual

V2292-19 5 Sept 2019

Joint taxation: spouses may apply 50% of the minimum allowance for children of their partner

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientestributación conjuntaguarda y custodia compartidaunidad familiarprorrateo LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61

Affects CompanyExpat · Non-residentIndividual

V1964-18 2 Jul 2018

Spouse not eligible for disability deduction under Article 81 bis of the IRPF

SG de Impuestos sobre la Renta de las Personas Físicas

deducción por discapacidadascendientedescendientecuota diferencialvínculo de parentesco LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V1422-17 6 Jun 2017

Inability to claim disabled spouse's sibling's disability allowance in joint return

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por discapacidadparentesco por afinidadtutela legaldeducción en la cuota diferencialdeclaración conjunta LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V3950-15 10 Dec 2015

Disability allowance for descendants cannot be applied if the condition is not met by 31 December

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por discapacidadfecha de devengodescendientecircunstancias personalescondición de discapacidad LIRPF — Ley 35/2006 del IRPF art. 60LIRPF — Ley 35/2006 del IRPF art. 61

Affects CompanyExpat · Non-residentIndividual

V1128-15 13 Apr 2015

Deduction for disability does not apply if the person in charge is a sister

SG de Impuestos sobre la Renta de las Personas Físicas

deducción en la cuotadiscapacidadascendientedescendientefamilia numerosa LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.

IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.

Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.

Contact