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A query was raised regarding whether the handing over of a property in lieu of payment (dación en pago) or mortgage foreclosure by a non-debtor mortgagor allows for the application of capital gains tax exemption. The Directorate General for Taxes (DGT) indicates that the exemption only applies if the property is the taxpayer's primary residence and the requirements of Article 33.4.d) of the Personal Income Tax Law (LIRPF) are met.
Cuestión planteada Aplicación de la exención contemplada en el artículo 33.4.d) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Si la vivienda hipotecada no es la vivienda habitual de la consultante, la dación en pago o ejecución hipotecaria puede generar una ganancia o pérdida patrimonial. La exención de la ganancia patrimonial solo se aplica si se trata de la vivienda habitual y se cumplen 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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