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A taxpayer inquired whether transferring their primary residence to a third party designated by a bank to settle a mortgage debt is exempt from Personal Income Tax (IRPF). The Directorate General for Tax (DGT) stated that a deed in lieu of foreclosure to a third party does not lose its legal nature if imposed and accepted by the creditor, and remains subject to the statutory requirements for exemption.
Cuestión planteada Si la ganancia patrimonial obtenida en las referidas transmisiones estaría exenta.
La ganancia patrimonial por la dación en pago de la vivienda habitual está exenta si se trata de una deuda garantizada con hipoteca y el propietario no dispone de otros bienes suficientes para satisfacer la deuda. La transmisión a un tercero designado por el banco no desnaturaliza la dación en pago si el acreedor impone la condición y la acepta como extintiva. Asimismo, las rentas obtenidas por deudores en procedimientos concursales mediante daciones en pago también pueden estar exentas bajo los términos de la disposición adicional cuadragésima tercera de la LIRPF.
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