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The inquirer asks whether transferring a property as a debt settlement (dación en pago) to cancel a mortgage debt is exempt from Personal Income Tax (IRPF). The Directorate General for Tax Regulations (DGT) responds that the exemption only applies if the property transferred is the debtor's primary residence.
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 de la ganancia patrimonial por dación en pago de la vivienda habitual requiere que la propiedad sea la vivienda habitual del deudor o garante. Al no ser la vivienda entregada la vivienda habitual del consultante, no se puede aplicar la exención prevista en el artículo 33.4.d) de la LIRPF.
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