Doctrine by topic · DGT Observatory

Minimum for Ascendants: 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 61 rulings · 2015–2026

Current position

To apply the minimum for ascendants, they must be over 65 years of age or have a disability equal to or greater than 33%, cohabit with the taxpayer for at least half of the tax period, and not have annual income exceeding 8,000 euros (excluding exempt income). Likewise, the ascendant must not file an IRPF (Personal Income Tax) return with income exceeding 1,800 euros. Compliance with the minimum for ascendants is a prerequisite for applying the deduction for the ascendant's disability.

The DGT's position remains stable regarding its core requirements of age, cohabitation, and the 8,000 euro income limit. The evolution shows greater technical precision by integrating the requirement of not filing a tax return with income exceeding 1,800 euros and the necessary link between the minimum for ascendants and the disability deduction.

Turning points

  1. V2626-20

    Introduces the requirement that the ascendant must not file an IRPF return with income exceeding 1,800 euros.

Analysis based on 50 of 61 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V1310-26 28 May 2026

Requirements for claiming ascendant minimum and disability deduction

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesmínimo por discapacidaddeducción por ascendientes con discapacidaddependencia económicacentro especializado LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual
V1085-26 18 May 2026

Requirements to claim the minimum for ancestors in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesrendimientos netos del trabajovínculo de parentescoperiodo impositivorentas anuales LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V1080-26 18 May 2026

Minimum for ancestors based on net earnings from work

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesrendimientos del trabajopensión no contributivarentas exentasrendimiento neto LIRPF — Ley 35/2006 del IRPF art. 7LIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V1366-25 21 Jul 2025

Deduction for spouse with disability applicable if no other deductions arise

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por cónyuge con discapacidadrentas anualesrendimientos netos del trabajomínimo por ascendientescuota diferencial LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V1100-25 25 Jun 2025

Minimum for ancestors applicable if mother's income is below 8,000 euros

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesrentas anualesdeclaración conjuntaconvivenciaperíodo impositivo LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual

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