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A query was raised regarding whether the capital gain arising from transferring a primary residence to settle a mortgage debt is exempt if the creditor is a third party that has subrogated into the credit. The Directorate General for Taxes (DGT) ruled that the exemption applies provided all legal requirements are met, even if the creditor is not the original lending institution.
Cuestión planteada Si la ganancia patrimonial que en su caso se obtuviera por la dación de su vivienda habitual en pago del crédito, estaría exenta en el IRPF.
La dación en pago no pierde su naturaleza por realizarse a favor de un tercero que se ha subrogado en el crédito hipotecario. La exención del artículo 33.4.d) de la LIRPF no limita a favor de quién debe hacerse la dación, sino que exige que sea la vivienda habitual, que cancele una deuda hipotecaria y que dicha deuda se haya contraído con entidades profesionales de crédito. Por tanto, la transmisión a un tercero subrogado o autorizado por la entidad acreedora debe ser objeto de la exención, siempre que se cumplan los demás requisitos del precepto.
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