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A banking association has requested clarification on whether transferring a primary residence to an asset management company (other than the bank) to settle a mortgage debt allows for IRPF and IIVTNU tax exemptions. The Directorate-General for Tax (DGT) has ruled that a deed in lieu of foreclosure (dación en pago) retains its legal nature if the transfer to a third party is imposed and accepted by the creditor.
Cuestión planteada Si a dichas entregas les resultan de aplicación las exenciones previstas para la dación en pago 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 distinto del acreedor hipotecario no desnaturaliza la operación si este impone la condición y la acepta como extintiva de la deuda. La exención en el IRPF y en el IIVTNU es aplicable siempre que se trate de la vivienda habitual, se cancele una deuda hipotecaria con entidad profesional y el deudor no disponga de otros bienes suficientes para pagar la deuda. La norma no exige que la transmisión se realice necesariamente a favor de la entidad de crédito.
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