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A taxpayer inquired whether transferring their primary residence via debt settlement (dación en pago) to an asset management company (other than the creditor entity) allowed for the application of IRPF and IIVTNU exemptions. The DGT ruled that the debt settlement does not lose its legal nature if the creditor requires the transfer to a third party to cancel the debt.
Cuestión planteada Si a la transmisión de la vivienda les resultarán de aplicación las exenciones previstas en la letra c) del apartado 1 del artículo 105 del texto refundido de la Ley Reguladora de las Haciendas Locales, y en la letra d) del apartado 4 del artículo 33 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La dación en pago a favor de un tercero autorizado e impuesto por la entidad acreedora debe ser objeto de la exención en el IIVTNU y en el IRPF, siempre que se cumplan los requisitos legales. No se exige que la transmisión se haga a favor de la propia entidad de crédito. La exención requiere que sea la vivienda habitual, que se haga para cancelar una deuda hipotecaria con entidad profesional y que el deudor no disponga de otros bienes suficientes para evitar la enajenación.
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