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A taxpayer inquired whether the transfer of a property to settle a mortgage debt is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption only applies if the transferred property constitutes the debtor's primary residence.
Cuestión planteada Si a la transmisión de la vivienda le resultará de aplicación la exención prevista en el artículo 33.4.d) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 33.4.d) de la LIRPF requiere que la dación en pago recaiga sobre la vivienda habitual del deudor o garante. Además, el propietario no debe disponer de otros bienes suficientes para satisfacer la deuda. Al no ser la vivienda objeto de la transmisión la residencia habitual del consultante, no procede la exención.
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