Doctrine by topic · DGT Observatory

Annual 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

Refined position High confidence 36 rulings · 2015–2026

Current position

To apply the minimums for ascendants or descendants, the relative must not exceed an annual income limit of 8,000 euros (excluding exempt income) nor file a tax return with income exceeding 1,800 euros. In the absence of physical cohabitation, economic dependency is admitted as an equivalent to meet the cohabitation requirement. The application of the minimum for the relative's disability is subject to the prior application of the minimum for ascendants or descendants.

The DGT's position has evolved from a control based solely on the 8,000 euro income limit towards a stricter control that includes a second threshold of 1,800 euros for those who file a tax return. Likewise, the assimilation of cohabitation with economic dependency has been specified to facilitate the application of the minimums.

Turning points

  1. V1124-23

    Introduces the additional requirement that the descendant must not file a tax return with income exceeding 1,800 euros to access the minimum.

  2. V1100-25

    Reinforces the application of the 1,800 euro limit for ascendants and specifies that in joint tax returns, individualized income must be verified.

Analysis based on 34 of 36 rulings with a stated position. Updated 16 September 2026.

Rulings on this topic

24
V1310-26 28 May 2026

Requirements for claiming ascendant minimum and disability deduction

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesmínimo por discapacidaddeducción por ascendientes con discapacidaddependencia económicacentro especializado LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual
V1085-26 18 May 2026

Requirements to claim the minimum for ancestors in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesrendimientos netos del trabajovínculo de parentescoperiodo impositivorentas anuales LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V1366-25 21 Jul 2025

Deduction for spouse with disability applicable if no other deductions arise

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por cónyuge con discapacidadrentas anualesrendimientos netos del trabajomínimo por ascendientescuota diferencial LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V1100-25 25 Jun 2025

Minimum for ancestors applicable if mother's income is below 8,000 euros

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por ascendientesrentas anualesdeclaración conjuntaconvivenciaperíodo impositivo LIRPF — Ley 35/2006 del IRPF art. 59LIRPF — Ley 35/2006 del IRPF art. 61
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
V1555-24 25 Jun 2024

The €1,800 limit for the descendant minimum is applied to net income

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesrendimientos del trabajorendimientos de capital mobiliariorendimiento netorentas anuales LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V1223-23 10 May 2023

Spouse disability tax deduction unavailable if annual income exceeds €8,000

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por discapacidadcónyuge no separado legalmenterendimientos del trabajopensión por incapacidad permanenterentas anuales LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18
Affects CompanyExpat · Non-residentIndividual

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