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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.
La exención por dación en pago de vivienda habitual no es aplicable porque el inmueble no es la vivienda habitual del consultante. No obstante, las ganancias patrimoniales pueden estar exentas si se cumplen los requisitos de la disposición adicional cuadragésima tercera de la Ley del IRPF, que contempla la exención para rentas obtenidas por deudores en procedimientos concursales (como la exoneración del pasivo insatisfecho), siempre que las deudas no deriven de actividades económicas. Además, la dación en pago no pierde su naturaleza si el bien se transmite a un tercero designado por el acreedor.
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