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V0866-20 ·15 April 2020 ·consulta-vinculante Medium impact
Tax

Refunds due to floor clauses are not taxed in the IRPF taxable base

The tax treatment of amounts received due to the refund of interest derived from floor clauses is consulted. The DGT responds that these amounts and their compensatory interest are not included in the taxable base of the tax.

In 6 key points

Lifecycle

2020-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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