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A query was raised regarding which level of disability allows for the exemption of capital gains tax upon the sale of a primary residence. The DGT clarifies that the exemption only applies in cases of severe or great dependency.
Cuestión planteada - Cual es el grado de discapacidad compatible con la exención regulada en el artículo 33.4.b) de la LIRPF, de la ganancia patrimonial que se genere.
Para aplicar la exención del artículo 33.4.b) de la LIRPF, el contribuyente debe estar en situación de dependencia severa o gran dependencia según la Ley 39/2006. El reconocimiento de este grado es competencia de las Comunidades Autónomas. El hecho de tener reconocido el complemento de gran invalidez solo garantiza el reconocimiento de dependencia moderada, lo cual no es suficiente para la exención.
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