Doctrine by topic · DGT Observatory

Parental Responsibility: 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 8 rulings · 2014–2024

Current position

The capacity to act determines who acts before the Administration: if the minor has the capacity to perform certain activities, they act by themselves; otherwise, their legal representative does so. In the case of unclaimed estates (herencias yacentes), tax obligations correspond to the representative of the estate. If the testator excludes assets from the administration of the parents, the legal representation of said assets shall not fall to the parents.

The DGT's position remains stable regarding the application of legal representation according to the capacity to act. Rulings have transitioned from the application of minimums for descendants and the joint taxation of incapacitated children toward the determination of representation in specific situations, such as unclaimed estates or the management of assets excluded by will.

Turning points

  1. V1553-18

    Specifies that tutored minors may be assimilated to descendants for the minimum for descendants if they meet income and cohabitation requirements.

  2. V2010-24

    Establishes that the legal representation of assets may not correspond to the parents if the testator expressly excluded said assets from their administration.

Analysis based on 8 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V1169-16 22 Mar 2016

Joint tax returns possible with a spouse declared judicially incapacitated

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarincapacidad judicialcónyugespatria potestad LIRPF — Ley 35/2006 del IRPF art. 82.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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