Doctrine by topic · DGT Observatory

Direct Line Kinship: 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 12 rulings · 2017–2026

Current position

The minimum for ascendants and the deduction for disability require a kinship bond in a direct line by consanguinity or adoption, expressly excluding relatives by affinity such as parents-in-law. For descendants, the right is limited to children, grandchildren, great-grandchildren, and persons assimilated through guardianship or foster care. Requirements for cohabitation and income limits for ascendants are maintained.

The DGT's position remains constant throughout the analyzed sequence. No changes are observed in the interpretation of the concepts of ascendant and descendant, maintaining the exclusion of relatives by affinity and siblings in the line of descent.

Analysis based on 10 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
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
V1365-22 14 Jun 2022

Descendants' and disability tax allowances cannot be applied to a sibling

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesmínimo por discapacidadparentesco en línea rectaasimilación por tutelacuidador no profesional LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual
V0825-21 7 Apr 2021

Mother-in-law does not qualify for tax deduction for disabled ascendants

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesascendienteparentesco en línea rectaparentesco por afinidaddeducción por discapacidad LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18
Affects CompanyExpat · Non-residentIndividual
V1518-20 21 May 2020

Requirements for applying the minimum and the deduction for a disabled ascendant

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesmínimo por discapacidaddeducción por discapacidadparentesco en línea rectaperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual

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