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A query was raised regarding whether the transfer of a primary residence through a sale and purchase agreement or any other title, rather than a strict deed in lieu of foreclosure, to the creditor or an authorised third party, allows for the application of IBI (IIVTNU) and Income Tax (IRPF) exemptions. The DGT ruled that such transfers may be considered a deed in lieu of foreclosure provided the creditor imposes the condition and accepts it as a means of debt extinction.
Cuestión planteada Aplicación de los beneficios fiscales establecidos en los artículos 105.1 c) del texto refundido de la Ley Reguladora de las Haciendas Locales y 33.4.d) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La dación en pago no pierde su naturaleza si se realiza a favor de un tercero distinto del acreedor, siempre que este último imponga la condición y la acepte para extinguir la obligación. La exención del IIVTNU y del IRPF no limita a favor de quién se realiza la transmisión, sino que exige que sea la vivienda habitual, para cancelar deuda hipotecaria con entidades profesionales y que el deudor no disponga de otros bienes suficientes. Por tanto, las transmisiones a favor de la entidad acreedora o de un tercero autorizado por esta deben ser objeto de las exenciones previstas.
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