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Family Situation: 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 10 rulings · 2015–2023

Current position

The family situation in Form 145 depends on actual cohabitation and legal marital status, not on de facto separation. For the single-parent family situation, the exclusive cohabitation of children with the recipient is required. In cases of cohabitation with both parents, the descendant is counted as half for the calculation of the withholding tax.

The DGT's position remains constant in the application of Articles 81 and 82 of the RIRPF (Regulation of the Personal Income Tax). Rulings have refined the treatment of descendants in cases of shared cohabitation and the exclusion of exempt income to determine the spouse situation. No change in criterion is observed, but rather a technical application of the regulations regarding cohabitation and marital status.

Turning points

  1. V1793-21

    Specifies that when cohabiting with both parents, the descendant is counted as half (50%) for the calculation of the withholding tax rate.

  2. V0799-22

    Clarifies that pensions exempt due to disability do not count towards the 1,500 euro limit for the spouse, allowing the application of the spouse family situation.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10

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