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The tax treatment of handing over one or two properties to settle a mortgage loan is examined. The DGT explains that this constitutes an onerous transfer that generates capital gains or losses, except for the specific exemption applicable to a person's main residence.
Cuestión planteada Tratamiento fiscal de la dación en pago de las dos viviendas o exclusivamente de una de ellas. Determinación de la ganancia o pérdida patrimonial derivada de la dación de una vivienda en pago del préstamo hipotecario.
La dación en pago es una transmisión onerosa donde el valor de transmisión es el importe del crédito que se extingue y el valor de adquisición se determina según las reglas de la LIRPF. Las ganancias o pérdidas resultantes integran la base imponible del ahorro. No obstante, las ganancias por la dación en pago de la vivienda habitual están exentas si se cumplen los requisitos del Real Decreto-ley 8/2014, como la falta de otros bienes para satisfacer la deuda.
What is published here, applied to a company or a specific case. The first meeting is free.
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