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Descendants: 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

Stable position High confidence 18 rulings · 2014–2026

Current position

Health insurance premiums paid by the company do not constitute benefits in kind if they do not exceed 500 euros per year per person, with no age limit for descendants (children, grandchildren, or great-grandchildren). For the application of minimums due to disability or family circumstances, the status of the descendant must be proven on the tax accrual date. The deduction for donations can only be applied to the affiliate's own contributions and cannot be extended to those of their descendants.

The DGT's position remains constant regarding the exemption of health insurance premiums, confirming that there is no age limit for covered descendants. A differentiated technical application is observed depending on the tax: while in Personal Income Tax (IRPF) the descendant may be included for the calculation of withholdings, in the deduction for donations, the benefit cannot be extended to the descendants' contributions. The doctrine reaffirms the need to prove the disability status on the accrual date to apply minimums.

Analysis based on 17 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V0585-26 11 Mar 2026

Only own children can be included for IRPF withholding in Form 145

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesmínimo por descendientesmodelo 145rendimientos del trabajovínculo de parentesco LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual
V1095-19 21 May 2019

No need to adjust IRPF withholding rate when a descendant turns three

SG de Impuestos sobre la Renta de las Personas Físicas
tipo de retenciónmínimo personal y familiarregularizacióndescendientesrentas del trabajo RIRPF — RD 439/2007, Reglamento del IRPF art. 84RIRPF — RD 439/2007, Reglamento del IRPF art. 87
Affects CompanyExpat · Non-residentIndividual
V2669-15 15 Sept 2015

Grandchildren qualify as descendants for share donation tax reductions

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
descendientesdonación de participacionesreducciónlínea rectasegundo grado LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.6LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4.Ocho.Dos
Affects CompanyExpat · Non-residentIndividual
V1148-14 25 Apr 2014

Children and grandchildren eligible for 95% Inheritance Tax reduction on company shares

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
reducción por empresa familiaradquisición mortis causaexención en impuesto sobre el patrimoniodescendientesparticipaciones en entidades LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.cLIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4.Ocho.Dos
Affects CompanyExpat · Non-residentIndividual

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