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The consultant asks whether selling their habitual home through auction or concursal sale in insolvency allows exemption from capital gains tax. The DGT responds that exemption applies if the transfer occurs through judicial mortgage enforcement intended to pay off the mortgage debt.
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.
La exención del artículo 33.4.d) de la LIRPF se aplica a las transmisiones de vivienda habitual realizadas en ejecuciones hipotecarias judiciales, sin limitar la norma a un tipo de procedimiento específico. Por tanto, se incluyen los procedimientos de enajenación de la vivienda en un procedimiento judicial que busquen el pago de la deuda hipotecaria. La exención requiere que se cumplan el resto de requisitos legales, sin exigir que la deuda se destinara específicamente a la adquisición de la vivienda o que la ejecución se use solo para cancelar dicha deuda.
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