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A query was raised regarding whether transferring a primary residence to a third party via 'dación en pago' (payment in lieu of cash) to cancel a mortgage allows for Income Tax (IRPF) and Property Transfer Tax (IIVTNU) exemptions. The Directorate General for Tax (DGT) ruled that this is possible if the creditor imposes or accepts this condition to extinguish the debt.
Cuestión planteada Si la transmisión de la vivienda habitual a un tercero, estaría exenta por aplicación del artículo 33.4.d) de la LIRPF y del artículo 105.1.c) del TRLRHL.
La dación en pago no pierde su naturaleza si se realiza a favor de un tercero distinto del acreedor, siempre que este último acepte la transmisión como extintiva de la obligación. La normativa no exige que la dación se haga exclusivamente a favor de la entidad de crédito. Para la exención, deben cumplirse los requisitos de ser vivienda habitual, cancelar una deuda hipotecaria con entidad profesional y no disponer de otros bienes suficientes para pagar la deuda.
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