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A query was raised regarding whether the sale of a debtor's primary residence during the liquidation phase of insolvency proceedings, conducted to a third party to settle mortgage debts, allows for an exemption from capital gains tax. The Directorate General for Taxes (DGT) has ruled that such an exemption can be applied, provided all legal requirements are met.
Cuestión planteada Tratamiento fiscal por el Impuesto sobre la Renta de las Personas Físicas de la venta de la vivienda habitual que garantiza los préstamos hipotecarios en el procedimiento concursal. Aplicación de la exención contemplada en el artículo 33.4.d) de la Ley del Impuesto.
La ganancia patrimonial por la transmisión de la vivienda a un tercero, autorizada judicialmente en la fase de liquidación de un concurso para pagar el crédito hipotecario, puede beneficiarse de la exención del artículo 33.4.d) de la LIRPF. Para ello, deben cumplirse los demás requisitos establecidos en dicho precepto legal.
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