Doctrine by topic · DGT Observatory

Kinship Link: 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 9 rulings · 2018–2026

Current position

The minimum for descendants requires a kinship link in a direct line by consanguinity, adoption, or assimilation through guardianship or foster care. Stepchildren are not included, as they are not descendants of the taxpayer. For the minimum for ascendants, a minimum cohabitation for half of the period, an age over 65, or a disability is required, along with income limits of 8,000 euros annually and 1,800 euros in the tax return.

The DGT's position remains constant in the interpretation of the kinship link. Rulings confirm that stepchildren are not descendants for tax purposes and that a spouse is neither an ascendant nor a descendant. The evolution is limited to the technical precision of the income and cohabitation requirements for ascendants.

Turning points

  1. V1698-22

    Specifies that the 8,000 euro limit is calculated through the algebraic sum of net income, imputed income, and capital gains or losses.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
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
V0585-26 11 Mar 2026

Only own children can be included for IRPF withholding in Form 145

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesmínimo por descendientesmodelo 145rendimientos del trabajovínculo de parentesco LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual

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