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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.
Question posed: Whether the exemption provided for in Article 33 of the Personal Income Tax Law would be applicable.
The exemption provided in Article 33.4.d) of the Personal Income Tax Law applies to the transfers of primary residence carried out in judicial mortgage foreclosures, without limiting the rule to a specific type of procedure. Therefore, procedures for the disposal of the residence within a judicial proceeding aimed at the repayment of the mortgage debt are included. The exemption requires compliance with the remaining legal requirements, without requiring that the debt was specifically intended for the acquisition of the residence or that the foreclosure be used solely to cancel said debt.
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