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The taxpayer inquires whether the debt relief in lieu of payment of a dwelling to cancel a mortgage is exempt from Personal Income Tax (IRPF). The DGT responds that the exemption only applies if the dwelling is the primary residence of the debtor.
Question posed: Application of the exemption provided for in Article 33.4.d) of the Personal Income Tax Law.
The exemption from capital gains tax for debt relief in lieu of payment of a mortgage debt requires that the dwelling be the primary residence of the debtor or guarantor. Since the dwelling subject to the transfer is not the primary residence, a capital gain or loss is generated. The transfer value shall be the amount of the extinguished credit and the acquisition value shall be that determined by the regulations.
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