Doctrine by topic · DGT Observatory

Personal 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

Settled doctrine High confidence 17 rulings · 2015–2026

Current position

Health, illness, or residence expenses do not allow for deductions in the tax liability or express tax benefits in the IRPF (Personal Income Tax). These outlays are considered ordinary living expenses, and their impact on the tax burden is channeled through the personal and family allowance. For an expense to be deductible, it must be linked to the economic activity and related to the generation of income.

The DGT's position remains constant in the interpretation that health, education, or dependency expenses do not have their own deduction, but are instead integrated into the personal and family allowance. Rulings confirm that the adjustment of the tax burden to personal circumstances is carried out through this allowance with a zero-rate bracket. No change in criterion is observed, but rather a reiteration of the tax structure.

Analysis based on 16 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V1353-26 3 Jun 2026

Surgical costs cannot be deducted as business expenses

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento netoactividades económicasgastos deduciblescorrelación con los ingresosestimación directa LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V1087-26 18 May 2026

No deduction in IRPF for adaptations to a family member's home

SG de Impuestos sobre la Renta de las Personas Físicas
deducción en cuotamínimo personaltramo a tipo cerobeneficio fiscalreforma de vivienda LIRPF — Ley 35/2006 del IRPF art. 57
Affects CompanyExpat · Non-residentIndividual
V0584-26 11 Mar 2026

Economic support for dependency exempt from IRPF tax

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónprestación económicadependenciamínimo personaldeducción en cuota LIRPF — Ley 35/2006 del IRPF art. 7.xLey 39/2006
Affects CompanyExpat · Non-residentIndividual

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