Doctrine by topic · DGT Observatory

Degree of Dependency: 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 13 rulings · 2018–2026

Current position

Disability for Personal Income Tax (IRPF) purposes must be proven by means of a certificate or resolution from the competent body for the assessment of disabilities, pursuant to Article 72 of the RIRPF. The recognition of a degree of dependency by social services does not allow such a situation to be equated with a degree of disability or handicap. Therefore, the degree of dependency does not prove the need for third-party assistance for the required tax purposes.

The DGT's position has remained constant since 2020, systematically rejecting the equivalence between the degree of dependency and the degree of disability. The rulings reiterate that the jurisdictional scopes of social services and disability assessment are distinct. No doctrinal change is observed, but rather a continuous confirmation of the requirement for a specific disability certificate.

Turning points

  1. V0047-20

    Establishes that the dependency resolution does not imply equivalence with a degree of handicap equal to or greater than 33% or 65%.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V0924-26 27 Apr 2026

Increment of disability minimum not applicable without third-party aid certification

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por discapacidadayuda de terceras personasgrado de dependenciaacreditación de discapacidadvaloración de minusvalías LIRPF — Ley 35/2006 del IRPF art. 60RIRPF — RD 439/2007, Reglamento del IRPF art. 72
Affects CompanyExpat · Non-residentIndividual
V1370-25 21 Jul 2025

Grade II dependency does not establish disability status for IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por discapacidadgrado de discapacidadgrado de dependenciaacreditación de discapacidadpensión de incapacidad permanente LIRPF — Ley 35/2006 del IRPF art. 60RIRPF — RD 439/2007, Reglamento del IRPF art. 72
Affects CompanyExpat · Non-residentIndividual
V2548-22 15 Dec 2022

Dependency level does not equate to disability level for IRPF tax reductions

SG de Impuestos sobre la Renta de las Personas Físicas
grado de discapacidadgrado de dependenciaacreditación de minusvalíareducción por rendimientos del trabajorectificación de autoliquidación RIRPF — RD 439/2007, Reglamento del IRPF art. 72Ley 39/2006
Affects CompanyExpat · Non-residentIndividual
V0444-20 25 Feb 2020

Dependency degree resolution does not certify disability degree for spouse deduction

SG de Impuestos sobre la Renta de las Personas Físicas
grado de discapacidadgrado de dependenciadeducción por cónyuge con discapacidadbaremo de valoración de la dependenciaacreditación de discapacidad LIRPF — Ley 35/2006 del IRPF art. 60.3LIRPF — Ley 35/2006 del IRPF art. 81 bis
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.
Email
Contact