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A query was raised regarding whether the Personal Income Tax (IRPF) exemption applies to the handing over of a primary residence to settle a mortgage. The Directorate General for Tax Assurance (DGT) indicates that to apply this exemption, the owner must not possess sufficient other assets or rights to settle the debt.
Cuestión planteada Aplicación de la exención contemplada en el artículo 33.4.d) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 33.4.d) de la LIRPF requiere que el propietario de la vivienda habitual no disponga de otros bienes o derechos en cuantía suficiente para satisfacer la totalidad de la deuda y evitar la enajenación de la vivienda. La valoración de si se cumple este requisito de hecho corresponde a los órganos de inspección y debe ser acreditada por el contribuyente.
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