Doctrine by topic · DGT Observatory

Personal and Family Allowance: 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 38 rulings · 2014–2026

Current position

The personal and family allowance is determined according to the family circumstances provided for in the LIRPF (Personal Income Tax Law) and the RIRPF (Personal Income Tax Regulations). For the calculation of withholdings using Form 145, only descendants who entitle the taxpayer to the allowance for this concept are included, requiring a kinship bond by consanguinity, adoption, or assimilation. Stepchildren do not count for this calculation.

The DGT's position remains stable regarding the application of the personal and family allowance. Rulings have addressed different nuances, such as the application of the allowance to the savings base (V4478-16) or the inclusion of disability expenses for ascendants (V1147-20), but without altering the basic structure of the concept.

Turning points

  1. V4478-16

    Specifies that, in the absence of a general taxable base, the personal and family allowance forms part of the savings taxable base.

  2. V0585-26

    Clarifies that for Form 145, only children with a kinship bond by consanguinity, adoption, or assimilation count, excluding stepchildren.

Analysis based on 37 of 38 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
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
V0627-24 11 Apr 2024

Societies' advance payments deemed earnings from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajocooperativa de trabajo asociadoretenciónanticipos laboralesbase de retención LIRPF — Ley 35/2006 del IRPF art. 27.1Ley 20/1990 (Régimen Fiscal de las Cooperativas)
Affects CompanyExpat · Non-residentIndividual
V1748-23 15 Jun 2023

Pensioner's tax rate may change if income or personal circumstances vary

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónrendimientos del trabajomínimo personal y familiarbase de retenciónregularización LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 58
Affects CompanyExpat · Non-residentIndividual
V0041-23 16 Jan 2023

Pensioner's tax withholding type determined by IRPF Regulation procedure

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajotipo de retenciónbase de retenciónmínimo personal y familiarcuota de retención LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18
Affects CompanyExpat · Non-residentIndividual
V0100-20 17 Jan 2020

Education expenses for an adult child may be considered maintenance annuities

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosrégimen de especialidadesbase liquidable generalgastos de educaciónalimentos LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 63.1.1
Affects CompanyExpat · Non-residentIndividual
V2600-19 24 Sept 2019

Child maintenance annuities are applied in the tax year they are paid

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosrégimen de especialidadescuota íntegrarectificación de autoliquidaciónbase liquidable LIRPF — Ley 35/2006 del IRPF art. 55LIRPF — Ley 35/2006 del IRPF art. 63.1.1
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

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