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The applicants inquire whether the debt forgiveness in lieu of payment of a property to cancel a bridge mortgage is exempt from Personal Income Tax (IRPF). The DGT responds that the exemption is not applicable because the property transferred does not constitute the primary residence of the taxpayers.
Question posed: Whether the exemption provided for in Article 33.4.d) of the Personal Income Tax Law will apply to the transfer of the property.
The exemption under Article 33.4.d) of the Personal Income Tax Law (LIRPF) requires that the debt forgiveness in lieu of payment pertains to the primary residence of the debtor or guarantor. Since the property transferred is not the primary residence of the applicants, the requirements for the exemption of the capital gain are not met.
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