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The inquirer asks whether transferring a property as a deed in lieu of foreclosure to cancel a mortgage debt allows for exemptions from Personal Income Tax (IRPF) and the tax on the increase in value of urban land (IIVTNU). The Directorate General for Tax Regulations (DGT) responds that it does not, as the property in question does not constitute the individual's main residence.
Cuestión planteada Si a la transmisión de la vivienda le resultará de aplicación las exenciones previstas en el artículo 33.4.d) de la Ley del Impuesto sobre la Renta de las Personas Físicas y en la letra c) del apartado 1 del artículo 105 del texto refundido de la Ley Reguladora de las Haciendas Locales.
Para que la dación en pago de una vivienda esté exenta en el IRPF y en el IIVTNU, es requisito indispensable que la propiedad transmitida sea la vivienda habitual del deudor o garante. En este caso, al no ser la vivienda habitual de la consultante, no se pueden aplicar las exenciones previstas en la LIRPF ni en la Ley Reguladora de las Haciendas Locales.
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