Doctrine by topic · DGT Observatory

Accrual Date: 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 15 rulings · 2015–2026

Current position

The determination of personal and family circumstances is carried out based on the situation existing on the tax accrual date, which coincides with December 31. To apply the disability minimum, the taxpayer must have an accredited degree equal to or greater than 33 percent on said date. If the disability certificate has retroactive effects, the corresponding late tax return may be filed.

The DGT's position remains constant throughout the analyzed sequence. All rulings agree that the personal situation is determined by the reality existing on the tax accrual date. No changes in criterion are observed, but rather a systematic reiteration of the rule.

Turning points

  1. V2378-24

    Clarifies that if the disability certificate has retroactive effects, the taxpayer may file the corresponding late tax return.

Analysis based on 11 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V0915-25 26 May 2025

Inapplicability of disability minimum in 2024 IRPF declaration

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por discapacidadincapacidad permanentefecha de devengoacreditación de discapacidadpensionista de la seguridad social LIRPF — Ley 35/2006 del IRPF art. 60LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual
V2378-24 20 Nov 2024

Disability tax allowance applicable if degree is granted by 31 December

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por discapacidaddeclaración extemporáneagrado de discapacidadfecha de devengoefectos retroactivos LIRPF — Ley 35/2006 del IRPF art. 20.3LIRPF — Ley 35/2006 del IRPF art. 57
Affects CompanyExpat · Non-residentIndividual
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
V1966-17 20 Jul 2017

No entitlement to disability minimums or deductions if disability rate below 33%

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesmínimo por discapacidaddeducción por descendientes con discapacidadgrado de discapacidadfecha de devengo LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual

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