Skip to content
Back to index
V0059-22 14 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for dependency on the sale of primary residence requires proof of severe or great dependency

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.

The question raised

Whether the potential capital gain derived from the sale of said property is exempt from Personal Income Tax (IRPF), taking into account a disability degree of 74%.

The DGT's ruling

The exemption from capital gains tax upon the transfer of a primary residence applies if the taxpayer is over 65 years of age or has a status of severe dependency or great dependency. The degree of dependency must be recognized by the Autonomous Communities. Furthermore, for the dwelling to be considered a primary residence, it must have served as a residence for a continuous period of at least three years. The recognition of dependency is the competence of the regional bodies and not of the DGT.

Book your free first meeting