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A taxpayer with a 74% disability rate inquires whether the sale of a property inherited from their mother is exempt from Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) clarifies that the exemption requires the property to be the primary residence and that the individual must have a status of severe or great dependency.
Cuestión planteada Si está exenta de tributación en el IRPF, la posible ganancia patrimonial que se pueda derivar de la venta de dicho inmueble, teniendo en cuenta su grado de discapacidad del 74%.
La exención de la ganancia patrimonial por transmisión de vivienda habitual aplica si el contribuyente es mayor de 65 años o tiene situación de dependencia severa o gran dependencia. El grado de dependencia debe ser reconocido por las Comunidades Autónomas. Además, para que la vivienda sea considerada habitual, debe haber sido residencia durante un plazo continuado de al menos tres años. El reconocimiento de la dependencia es competencia de los órganos autonómicos y no de la DGT.
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