Doctrine by topic · DGT Observatory

High Dependency: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2026

Current position

The exemption of capital gains from the transfer of a primary residence applies if the taxpayer is over 65 years of age or has a recognized situation of severe dependency or high dependency according to Law 39/2006. This degree of dependency must be accredited through a resolution from the competent bodies of the Autonomous Community of residence. The recognition of absolute incapacity by the INSS (National Social Security Institute) or of high invalidity supplements does not equate the taxpayer to the required degrees of dependency.

The DGT's position remains constant in requiring that the degree of dependency be recognized by the Autonomous Administration. Throughout the rulings, it has been reiterated that absolute permanent incapacity or high invalidity supplements do not substitute the accreditation of severe dependency or high dependency. No changes in the substantive criterion are observed, only clarifications regarding the competence of the assessment bodies.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V0707-26 30 Mar 2026

Disability exemption requires severe or significant dependency

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualdependencia severagran dependenciaexención por reinversión LIRPF — Ley 35/2006 del IRPF art. 6.1LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual

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