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The inquirer asks whether the exemption for transferring a primary residence in lieu of debt repayment applies if the transfer is made to an entity other than the creditor. The Directorate General for Taxes (DGT) responds that the exemption is applicable provided that the creditor mandates the transfer to a third party and all legal requirements are met.
Cuestión planteada Si a la transmisión de la vivienda le resultará de aplicación lo dispuesto en el artículo 33.4.d) de la Ley del Impuesto sobre la Renta de las Personas Físicas, teniendo en cuenta que no dispone de otros bienes en cuantía suficiente para satisfacer la totalidad de la deuda.
La dación en pago no pierde su naturaleza si se realiza a favor de un tercero distinto del acreedor, siempre que este imponga la condición y la acepte como extintiva de la obligación. La exención del artículo 33.4.d) de la LIRPF no limita a favor de quién se hace la dación, sino que exige que sea la vivienda habitual, para cancelar deuda hipotecaria con entidad profesional y que el deudor no disponga de otros bienes suficientes para pagar la deuda. Esta exención también aplica si la dación supone una cancelación parcial de la deuda.
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