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V0920-25 ·26 May 2025 ·consulta-vinculante Low impact
Tax

Exemption of capital gains from the sale of primary residence for persons with severe or major dependency

The taxpayer, with grade II dependency, sold their habitual residence and received a total disability pension. The DGT concludes that since capital gains are exempt and the pension does not exceed the income from work threshold, no declaration is required.

In 6 key points

How it affects those involved

No declaration is required for capital gains due to exemption and the pension falling within the income from work limit.

Lifecycle

2025-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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