Doctrine by topic · DGT Observatory

Net Income: 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 51 rulings · 2017–2026

Current position

For the calculation of annual income limits in deductions for disability or ascendants, the algebraic sum of net income, imputed income, and capital gains or losses is used. Regarding income from employment, the net income is calculated after applying the reduction from Article 18 and the specific expense of 2,000 euros. Concerning the reduction from Article 32.1, the income must be non-habitual, with regularity being assessed based on the individual income of the taxpayer.

The DGT's position remains stable in determining net income for the calculation of income limits. A consolidation is observed in the algebraic sum calculation method for disability deductions, specifying the application of specific reductions from Article 18 and the 2,000-euro expense. There are no fundamental changes, but rather greater technical precision in the integration of concepts.

Turning points

  1. V0626-22

    Establishes that the habituality for the reduction from Article 32.1 must be assessed based on the individual income of the taxpayer and not on the professional activity in the abstract.

  2. V1099-25

    Specifies that for the calculation of income in disability minimums, income from employment includes the reduction from Article 18 and the 2,000-euro expense.

Analysis based on 46 of 51 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V2579-25 18 Dec 2025

Streaming subscription deductibility depends on correlation with income

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directarendimientos netoscorrelación con los ingresosactividades económicasdeducibilidad de gastos LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V2206-25 17 Nov 2025

Reduction for start of activity capped at €100,000 net income

SG de Impuestos sobre la Renta de las Personas Físicas
reducción por inicio de actividadrendimientos netosestimación directarendimiento neto positivorectificación de autoliquidaciones LIRPF — Ley 35/2006 del IRPF art. 32.3LGT — Ley 58/2003 General Tributaria art. 120.3
Affects CompanyExpat · Non-residentIndividual
V1139-25 30 Jun 2025

Social media advertising expenses may be deductible if linked to income

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directarendimientos netoscorrelación de ingresosdeducibilidad de gastosactividades económicas LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30
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
V2463-23 14 Sept 2023

Previous year's net income must be used to reduce instalment payments

SG de Impuestos sobre la Renta de las Personas Físicas
pago fraccionadorendimientos netosestimación objetivaminoración de la baseactividades económicas RIRPF — RD 439/2007, Reglamento del IRPF art. 110.3.c
Affects CompanyExpat · Non-residentIndividual
V0188-23 7 Feb 2023

Spouse disability tax deduction: beneficiary income must not exceed €8,000

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por discapacidadcónyuge no separado legalmenterendimientos netosabono anticipadorentas exentas LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual

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