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The taxpayer transferred their primary residence to an asset management company to settle a mortgage debt, with the bank's consent. They are inquiring whether this transfer to a third party, rather than directly to the creditor, allows for the application of exemptions for 'dación en pago' (debt settlement via asset transfer) under Personal Income Tax (IRPF) and municipal capital gains tax (IIVTNU).
Cuestión planteada Si a la transmisión de la vivienda les resultarán de aplicación las exenciones previstas en la letra c) del apartado 1 del artículo 105 del texto refundido de la Ley Reguladora de las Haciendas Locales, y en la letra d) del apartado 4 del artículo 33 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La dación en pago no pierde su naturaleza si se realiza a favor de un tercero distinto del acreedor, siempre que este último imponga la condición y la acepte como extintiva de la obligación. La normativa no exige que la transmisión se haga específicamente a favor de la entidad de crédito. Por tanto, estas transmisiones a un tercero autorizado por el acreedor deben beneficiarse de las exenciones del artículo 105.1.c) del TRLRHL y del artículo 33.4.d) de la LIRPF, cumpliendo los demás requisitos legales. La dación puede suponer la cancelación total o parcial de la deuda según se pacte.
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