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A query was raised regarding whether the exemption for the transfer of a primary residence in satisfaction of a debt applies when the property is transferred to an entity other than the creditor. The Directorate General for Taxes (DGT) ruled that the exemption is applicable if the creditor mandates the transfer to a third party to settle the debt.
Cuestión planteada Si a la transmisión de la vivienda le resultará de aplicación la exención prevista en el artículo 33.4.d) 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 imponga la condición y la acepte para extinguir la obligación. La exención del artículo 33.4.d) de la LIRPF no limita a quién debe hacerse la dación, sino que exige que sea la vivienda habitual, para cancelar deuda hipotecaria con entidades de crédito y que el deudor no disponga de otros bienes suficientes para pagar la deuda. La exención también aplica si la dación cancela la deuda de forma parcial, según lo pactado.
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