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V0082-18 ·18 January 2018 ·consulta-vinculante Medium impact
Tax

Floor clause refunds are not included in the tax base, but homeowner tax relief must be regularised

The taxpayer asks how to fiscally regularise the refund of amounts from floor clauses that were previously used to claim tax relief for investment in a main residence. The DGT rules that the refund is not taxable, but the tax relief applied in non-prescribed tax years must be repaid.

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2018-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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