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The taxpayer enquires about the tax treatment of selling a property that is not their habitual residence, with the mortgage being paid off through the sale. The DGT responds that the transaction generates a capital gain or loss, which must be taxed as savings income.
Question raised: Taxation of the aforementioned operation under Personal Income Tax (IRPF).
The transfer of a dwelling generates a capital gain or loss based on the difference between the acquisition and transfer values. As the dwelling transferred is not the taxpayer's habitual residence, the exemption for reinvestment provided for in Article 38 of the Personal Income Tax Law (LIRPF) cannot be applied. The gain is included in the tax base as savings income in the fiscal year of the transfer.
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