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A query was raised regarding whether transferring a primary residence to a third party designated by a bank to cancel a mortgage debt allows for a capital gains tax exemption. The Directorate General for Taxes (DGT) ruled that a deed in lieu of foreclosure (dación en pago) does not lose its legal nature if carried out in favour of a third party designated and accepted by the creditor to extinguish the obligation.
Cuestión planteada Si la ganancia patrimonial obtenida en la transmisión de la vivienda estaría exenta.
La ganancia patrimonial por la dación en pago de la vivienda habitual está exenta si se cancelan deudas hipotecarias con entidades de crédito. Esta exención se mantiene aunque la transmisión se realice a favor de un tercero distinto del acreedor, siempre que sea este quien imponga la condición y la acepte como extintiva de la obligación. Para ello, deben cumplirse los requisitos del artículo 33.4.d) de la LIRPF, incluyendo que el propietario no disponga de otros bienes suficientes para satisfacer la deuda.
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