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V0890-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

Refund of money due to floor clauses is not taxed in the IRPF taxable base

A query is made regarding how amounts received due to the refund of excesses paid by floor clauses are taxed. The DGT responds that these amounts and their interest are not included in the taxable base, but it requires the regularization of deductions for primary residence that were improperly applied.

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2020-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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