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A taxpayer with absolute permanent disability and a 60% disability rate asks whether the sale of their primary residence is exempt from Personal Income Tax (IRPF) due to their dependency status. The DGT responds that it is not, as absolute disability does not equate to the degrees of severe dependency or great dependency required by law.
Question posed - Whether the capital gain obtained from the sale of the real estate is exempt from Personal Income Tax (IRPF) payment.
The exemption of capital gains from the transfer of a primary residence requires that the taxpayer be over 65 years of age or have a status of severe dependency or great dependency pursuant to Law 39/2006. Absolute permanent disability does not equate the taxpayer to the degrees of dependency necessary for the exemption. To certify the dependency status and its degree, a resolution from the organs of the Autonomous Communities is required.
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