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The taxpayer asks whether the exemption for the deed in lieu of foreclosure of the primary residence applies if the transfer is made to an entity other than the creditor. The DGT responds that the exemption is applicable provided that the creditor imposes or accepts the transfer to a third party to cancel the debt.
Question posed: Whether the exemption provided for in Article 33.4.d) of the Personal Income Tax Law will be applicable to the transfer of the residence.
The deed in lieu of foreclosure does not lose its nature if it is carried out in favor of a third party other than the creditor, provided that the latter imposes the condition or accepts it to extinguish the obligation. The exemption under Article 33.4.d) of the LIRPF does not limit in whose favor the deed in lieu of foreclosure is carried out, but rather requires that it be the primary residence, to cancel mortgage debts with credit institutions, and that the debtor does not possess other sufficient assets to pay the debt. The exemption also applies if the deed in lieu of foreclosure involves a partial cancellation of the debt.
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