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V1122-19 ·22 May 2019 ·consulta-vinculante Medium impact
Tax

Refunds due to void clauses are not income, but require repayment of primary residence tax relief

A taxpayer has enquired about the tax treatment of money refunded following the annulment of mortgage loan clauses. The Tax Agency has responded that the refunded amount does not constitute income; however, it does require the regularisation of tax relief claimed for the primary residence if those funds were used for that purpose.

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2019-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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