Doctrine by topic · DGT Observatory

Legal Guardianship: 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 11 rulings · 2014–2021

Current position

The legal guardian is entitled to the personal allowance for descendants and the deduction for a descendant with a disability if the ward's annual income does not exceed 8,000 euros and they do not file a tax return with income exceeding 1,800 euros. To access the deduction under Article 81 bis, the taxpayer must be self-employed or an employee, or receive contributory or welfare benefits. Cohabitation is assimilated to economic dependency, which must be proven.

The DGT's position remains constant regarding the assimilation of persons under guardianship as descendants for the purposes of personal allowances and deductions. Rulings confirm that the guardian's right is conditional upon meeting the ward's income limits and the taxpayer's employment or benefit status. No changes in the interpretation of these requirements have been observed since 2018.

Turning points

5 June 2018 V1517-18

Establishes that persons linked by guardianship or foster care are assimilated to descendants for the personal allowance for descendants and that cohabitation is assimilated to economic dependency.

Analysis based on 9 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11

V2474-21 29 Sept 2021

The deduction for a descendant with a disability may be applied if the requirements of Art. 81 bis LIRPF are met

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidaddeducción por discapacidadtutela legaldependencia económica LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V1310-20 7 May 2020

The legal guardian of a person with a disability may apply the personal allowance for descendants and the disability deduction under certain requirements

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidadtutela legaldependencia económicadeducción por discapacidad LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V2598-19 24 Sept 2019

Parents or legal guardians may claim tax allowances and deductions for disabled descendants under specific requirements

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidaddeducción por familia numerosatutela legaldependencia económica LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V1103-19 21 May 2019

Tax deduction for descendants with disabilities may apply if legal guardianship is held and requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidadtutela legaldeducción por discapacidaddependencia económica LIRPF — Ley 35/2006 del IRPF art. 7LIRPF — Ley 35/2006 del IRPF art. 17.2.a

Affects CompanyExpat · Non-residentIndividual

V0876-19 24 Apr 2019

Minimum allowances for descendants or disability not applicable without cohabitation or dependency

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidadtutela legalconvivenciadependencia LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V2045-18 11 Jul 2018

Minimum for descendants and disability deduction possible with legal guardianship and economic dependence

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidadtutela legaldependencia económicadeducción por descendiente con discapacidad LIRPF — Ley 35/2006 del IRPF art. 7.hLIRPF — Ley 35/2006 del IRPF art. 58

Affects CompanyExpat · Non-residentIndividual

V1517-18 5 Jun 2018

Minimum allowances for descendants and disability may apply if legal guardianship and economic dependency exist

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidadtutela legaldependencia económicaasimilación de convivencia LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V0742-18 19 Mar 2018

Inheritance minimum and disability deduction depend on ascendant income and contributor activity

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por ascendientesmínimo por discapacidaddeducción por personas con discapacidadrentas inmobiliarias imputadastutela legal LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V0730-18 19 Mar 2018

Judicially declared incapacity for the purpose of proving disability refers solely to the civil legal system

SG de Impuestos sobre la Renta de las Personas Físicas

incapacidad declarada judicialmentegrado de minusvalíaordenamiento civilacreditación de discapacidadtutela legal LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

V1422-17 6 Jun 2017

Inability to claim disabled spouse's sibling's disability allowance in joint return

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por discapacidadparentesco por afinidadtutela legaldeducción en la cuota diferencialdeclaración conjunta LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V1524-14 10 Jun 2014

Applying descendant and disability tax allowances to a brother under legal guardianship is subject to legal requirements, notably cohabitation

SG de Impuestos sobre la Renta de las Personas Físicas

mínimo por descendientesmínimo por discapacidadtutela legalasimilación de descendientesconvivencia LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60

Affects CompanyExpat · Non-residentIndividual

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