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A query was raised regarding whether the exemption for the transfer of a primary residence in lieu of debt repayment applies when the transfer is made to a third party. The Directorate General for Tax (DGT) has ruled that the exemption is applicable if 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 la exención prevista en el artículo 33.4.d) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 33.4.d) de la LIRPF es aplicable a la dación en pago de la vivienda habitual, incluso si la transmisión se realiza a favor de un tercero distinto del acreedor, siempre que este último imponga dicha condición. Para que proceda, debe cancelarse una deuda hipotecaria con una entidad profesional de crédito y el propietario no debe disponer de otros bienes suficientes para satisfacer la deuda. La exención cubre tanto la cancelación total como la parcial de la deuda.
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