Doctrine by topic · DGT Observatory

Dación en Pago: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 51 rulings · 2015–2026

Current position

The exemption from capital gains tax for dación en pago (debt relief in kind) requires that the asset be the primary residence, that a mortgage debt with credit institutions be canceled, and that the debtor does not possess other sufficient assets for payment. This exemption remains valid even if the dación en pago is carried out in favor of a third party subrogated into the credit. In the business sphere, the acquiring entity must value the elements received at their normal market value.

The DGT's position remains constant regarding the requirements for the exemption under article 33.4.d) of the LIRPF (Personal Income Tax Law), focusing on the nature of the residence and the debtor's insufficiency of assets. It has been specified that the exemption is not lost if the dación en pago is carried out in favor of a third party subrogated into the mortgage credit. No fundamental changes are observed, but rather confirmations of the application of the rule to specific scenarios.

Turning points

  1. V2948-15

    Establishes that the dación en pago does not lose its nature if it is carried out in favor of a third party other than the creditor, provided that this party accepts the condition to extinguish the obligation.

  2. V0223-23

    Confirms that the exemption is applicable even if the dación en pago is carried out in favor of a third party who has subrogated into the mortgage credit.

Analysis based on 51 of 51 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V0029-26 9 Jan 2026

No exemption for non-primary residence in payment deed

SG de Impuestos sobre la Renta de las Personas Físicas
dación en pagoganancia patrimonialvivienda habitualexoneración del pasivo insatisfechoprocedimiento concursal LIRPF — Ley 35/2006 del IRPF art. 33.4.dLIRPF — Ley 35/2006 del IRPF art. disposición adicional cuadragésima tercera
Affects CompanyExpat · Non-residentIndividual
V1105-25 25 Jun 2025

No exemption from IRPF for selling home to pay society debt

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualexencióndación en pagoprocedimiento concursal LIRPF — Ley 35/2006 del IRPF art. 33.4.dLey Concursal — Ley 22/2003
Affects CompanyExpat · Non-residentIndividual
V1950-22 13 Sept 2022

ITPAJD must be settled for both property transfer and company dissolution

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones patrimoniales onerosasdación en pagodisolución de sociedadesoperaciones societariasvalor de referencia TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.2
Affects CompanyExpat · Non-residentIndividual

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