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A taxpayer asks whether capital gain from transferring a property (not their primary residence) to settle a mortgage debt is exempt. The DGT states that the exemption for primary residence does not apply, but considers the possibility of applying the exemption under insolvency procedures.
Cuestión planteada Si la ganancia patrimonial que en su caso obtuviera en la venta estaría exenta, al destinarse el importe obtenido al pago de la deuda.
No aplica la exención de la vivienda habitual porque el inmueble no es la vivienda habitual del deudor. Sin embargo, las rentas obtenidas por quitas o daciones en pago en procedimientos concursales (como la exoneración del pasivo insatisfecho) están exentas siempre que las deudas no deriven de actividades económicas. Esta exención se mantiene aunque la dación en pago se realice a favor de un tercero designado por el acreedor.
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