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A taxpayer has requested clarification regarding the Transfer Tax (ITP) and Personal Income Tax (IRPF) implications of a property swap. The Directorate General for Tax Regulations (DGT) has ruled that the transaction is subject to Transfer Tax as two onerous transfers, and that capital gains or losses for Income Tax purposes must be determined according to the specific valuation rules for swaps.
Cuestión planteada 1. Tributación de la operación con relación al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y si está exenta del mismo para el caso de que la operación de permuta se realice el próximo 1 de junio de 2020 y por el hecho de utilizar la vivienda adquirida como vivienda habitual.
La permuta de inmuebles constituye una operación sujeta al ITP que implica dos transmisiones onerosas, sin exención prevista en la normativa estatal. En el IRPF, la ganancia o pérdida patrimonial se determina por la diferencia entre el valor de adquisición del bien cedido y el mayor entre el valor de mercado del bien entregado o el del bien recibido. El valor de mercado es el precio que se acordaría entre sujetos independientes.
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