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Apportionment: 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 · 2015–2026

Current position

The minimum allowance for descendants is apportioned in equal parts between parents when the descendant has income below 1,800 euros. If the descendant has a disability equal to or greater than 33% and does not live with the parents, economic dependency must be proven. To apply the minimum allowance, the descendant's annual income must not exceed 8,000 euros.

The DGT's position remains constant regarding the treatment of equal apportionment between parents or descendants. The income limits for the beneficiary (1,800 euros for the tax return and 8,000 euros annually) and the requirements for cohabitation or economic dependency in cases of disability have been progressively clarified.

Turning points

  1. V0495-22

    Establishes the income requirements for the minimum allowance for ascendants, setting the limit at 8,000 euros annually and 1,800 euros in the tax return.

  2. V5390-26

    Clarifies that, in the absence of cohabitation due to disability, it is necessary to prove economic dependency to apply the minimum allowance.

Analysis based on 61 of 66 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V1519-24 20 Jun 2024

Shared lottery winnings: the €40,000 exemption is apportioned among co-owners

SG de Impuestos sobre la Renta de las Personas Físicas
gravamen especialtitularidad compartidaimporte exentobase imponibleretención LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 33ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2159-22 14 Oct 2022

Deduction for disabled descendant prorated by months met

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesmínimo por discapacidaddeducción por descendiente con discapacidadfecha de devengoprorrateo LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual

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