Doctrine by topic · DGT Observatory

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 23 rulings · 2014–2022

Current position

The legal guardian is entitled to the personal allowance for descendants under Article 58 of the IRPF (Personal Income Tax) Law and to the deduction for a descendant with a disability under Article 81 bis. To this end, there must be cohabitation or economic dependency of the ward on the taxpayer. Furthermore, the taxpayer must carry out self-employed or employed activity, or receive benefits from Social Security, Clases Pasivas, or mutual funds.

The DGT's position has remained constant in assimilating guardianship to descendants for the purposes of allowances and deductions. Throughout the rulings, it has been specified that the application of these benefits requires strict compliance with the requirements of cohabitation or economic dependency and the guardian's employment activity.

Turning points

  1. V3373-16

    Establishes that persons linked by guardianship are assimilated to descendants for the allowance under Article 58 of the IRPF Law and allows the joint application of the disability allowance.

  2. V1778-18

    Defines that remuneration for the position of guardian constitutes income from employment and that its termination requires a judicial resolution.

Analysis based on 20 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V0964-22 3 May 2022

Disability deduction applicable if entitled to the minimum for descendants

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesmínimo por discapacidadtuteladeducción por discapacidadrentas exentas LIRPF — Ley 35/2006 del IRPF art. 7.hLIRPF — Ley 35/2006 del IRPF art. 58
Affects CompanyExpat · Non-residentIndividual

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