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A credit institution enquired whether, in cases of transferring property in lieu of debt to cancel mortgages, the taxable base should be the real value of the property or the amount of the debt. The Directorate-General for Taxes (DGT) ruled that the taxable base is the real value of the asset transferred.
Cuestión planteada Confirmación de que en las adjudicaciones en pago de deudas o daciones en pago, sujetas a la modalidad de Transmisiones Patrimoniales Onerosas del Impuesto sobre Transmisiones y Actos Jurídicos Documentados, la base imponible debe fijarse atendiendo al valor real del inmueble que se transmite y no en función del importe de la deuda que queda saldada como consecuencia de la referida operación.
La dación en pago constituye un hecho imponible de transmisiones patrimoniales onerosas. Aunque la operación sea realizada por un empresario, la entrega de bienes inmuebles exentos de IVA queda sujeta al impuesto. La base imponible estará constituida por el valor real del bien transmitido, deduciendo solo las cargas que disminuyan dicho valor, pero no las deudas garantizadas con hipoteca. Este valor se determinará independientemente de si se asigna el valor de mercado o el valor de la constitución de la hipoteca.
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