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The DGT confirms that the exemption applies to both IRPF and IIVTNU when a habitual home is sold during mortgage enforcement proceedings, even if the mortgage funds were not used for the property purchase.
Cuestión planteada Si resultaría de aplicación la exención prevista en el artículo 33 de la Ley del Impuesto sobre la Renta de las Personas Físicas, así como del artículo 105 del texto refundido de la Ley Reguladora de Haciendas Locales, en lo que se refiere al Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana, y si afecta a la aplicación de la exención que las deudas hipotecarias no se hubieran destinado a la adquisición de la vivienda.
La exención en IRPF e IIVTNU es aplicable a las enajenaciones de la vivienda habitual realizadas en procedimientos judiciales que tengan como finalidad el pago de la deuda garantizada con la hipoteca. No se exige que la deuda hipotecaria se haya destinado a la adquisición de la vivienda. Asimismo, los procedimientos de enajenación dentro de un concurso de acreedores se consideran procedimientos judiciales a efectos fiscales.
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