Doctrine by topic · DGT Observatory

Minimum for Descendants: 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 66 rulings · 2014–2026

Current position

The descendant must not exceed 8,000 euros in annual income (excluding exempt income) nor file a tax return with income exceeding 1,800 euros. In cases of non-cohabitation, economic dependency must be proven. If the descendant has a disability of 33% or higher, the minimum for descendants and the minimum for disability may be applied jointly.

The DGT's position remains constant regarding income limits and the possibility of applying the disability minimum. The doctrine has specified the calculation of income (algebraic sum of yields and gains) and the exclusion of exempt income for the computation of the 8,000-euro limit. The treatment of shared custody has also been clarified through the pro-rata distribution of the minimum.

Turning points

  1. V2229-20

    Establishes that in cases of shared custody, the minimum for descendants must be pro-rated at 50% between the parents.

  2. V1607-24

    Specifies that the income for the 8,000-euro limit is determined by the algebraic sum of net yields and capital gains or losses.

  3. V5390-26

    Clarifies that exempt income must be excluded from the computation of the descendant's income limit.

Analysis based on 60 of 66 rulings with a stated position. Updated 11 September 2026.

Rulings on this topic

24
V1289-26 25 May 2026

Education expenses can be treated as child support payments in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosrégimen de especialidadesgastos de educaciónbase liquidable generalmínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 63
Affects CompanyExpat · Non-residentIndividual
V1181-26 20 May 2026

Cannot claim maternity deduction increase if receiving child care allowance

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadcomplemento de ayuda para la infanciagastos de custodiamínimo por descendientescuota diferencial LIRPF — Ley 35/2006 del IRPF art. 81.1LIRPF — Ley 35/2006 del IRPF art. 81.2
Affects CompanyExpat · Non-residentIndividual
V1081-26 18 May 2026

Cannot claim minimums for siblings due to de facto guardianship

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesmínimo por discapacidadguardadora de hechoasimilación por tuteladeducción por descendientes con discapacidad LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual
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
V1247-25 9 Jul 2025

Education expenses for a child may be treated as maintenance annuities

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosgastos de educaciónbase liquidable generalmínimo por descendientescuota íntegra autonómica LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 63
Affects CompanyExpat · Non-residentIndividual
V1099-25 25 Jun 2025

Minimum for descendants not applicable if annual income exceeds 8,000 euros

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesrendimiento neto del trabajorentas anualesreducción del artículo 18suma algebraica LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual

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