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A taxpayer with 75% disability and absolute permanent incapacity asks whether they can exempt capital gains from the sale of their primary residence. The DGT explains that for dependency-based exemption, a severe or significant dependency must be officially recognised.
Cuestión planteada Posibilidad de declarar exenta la ganancia en virtud del artículo 33.4.b) de la LIRPF.
La exención del artículo 33.4.b) de la LIRPF exige que la persona esté en situación de dependencia severa o gran dependencia. El reconocimiento de la pensión de gran invalidez solo garantiza el grado de dependencia moderada, lo cual no cumple el requisito para esta exención. El grado de dependencia debe ser determinado por los órganos de las Comunidades Autónomas. Alternativamente, se podría aplicar la exención por reinversión en vivienda habitual si se cumplen los requisitos del artículo 38 de la LIRPF.
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