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The taxpayer transferred their primary residence to an asset management company to settle a mortgage debt, with the bank's consent. They are inquiring whether this transfer to a third party, rather than directly to the creditor, allows for the application of exemptions for 'dación en pago' (debt settlement via asset transfer) under Personal Income Tax (IRPF) and municipal capital gains tax (IIVTNU).
The tax team reviews your specific situation.
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