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The consultant asks whether donating their habitual home results in capital gain and whether a loss from an unpaid loan can be deducted. The DGT responds that the gain is exempt if the conditions of habitual home and age are met, and that loan losses are only deductible under specific legal circumstances.
Cuestión planteada Si debe declarar en el IRPF la ganancia patrimonial derivada de la donación de la vivienda, y si puede computarse una pérdida patrimonial por el importe del préstamo no devuelto y que es irrecuperable.
La donación de la vivienda habitual por personas mayores de 65 años está exenta de IRPF si se cumplen los requisitos de residencia. Las pérdidas patrimoniales por créditos no cobrados solo se computan cuando concurran las circunstancias de la letra k) del artículo 14.2 de la Ley del IRPF, como la eficacia de una quita o la conclusión de un procedimiento concursal sin satisfacción del crédito. La falta de pago por sí sola no genera automáticamente una pérdida patrimonial.
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