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A query was raised regarding whether the sale of a sister's main residence, who has a disability, is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption only applies if the individual has been officially recognised as having severe or great dependency status.
Cuestión planteada Si está exenta la ganancia patrimonial derivada de la transmisión de la vivienda habitual de su hermana tutelada, de acuerdo con el art. 33.4.b), y disposición adicional decimoquinta de la Ley del IRPF.
Para aplicar la exención de la ganancia patrimonial por transmisión de vivienda habitual, el contribuyente debe ser mayor de 65 años o estar en situación de dependencia severa o gran dependencia según la Ley 39/2006. El reconocimiento de la situación de dependencia debe ser emitido por los órganos de la Comunidad Autónoma. El complemento de gran invalidez solo garantiza el reconocimiento de dependencia moderada, lo cual no cumple el requisito para esta exención específica.
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