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The inquirer asks how to regularise IRPF after receiving refunds for excess payments due to floor clauses. The DGT responds that these amounts and interest are not included in the taxable base and that deductions do not need to be repaid if the total tax liability was zero.
The ruling clarifies the tax treatment of floor clause refunds, confirming they do not increase taxable income and providing guidance on the repayment of tax deductions.
The tax team reviews your specific situation.
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