According to jean piaget, the ability to understand things from a different perspective does not take place until the:

This doesn't occur before the formal operational stage.
According to Jean Piaget, a Swiss psychologist, every person goes through 4 developmental stages: 
- sensorimotor : birth - 24 months
- preoperational: 24 months - age 7
- concrete operational: 7 - 14
- formal operational: adolescence - adulthood
Only when we reach the final stage of development can we put ourselves in somebody else's shoes and see things from their perspective, according to Piaget. 

They are called independent