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V1203-18 ·10 May 2018 ·consulta-vinculante Medium impact
Tax

Floor clause refunds are not included in taxable income, but home investment tax relief must be regularised

The taxpayer asks how to regularise their situation after receiving a refund for a floor clause after having applied the tax deduction for investment in their main residence. The DGT rules that the refund is not subject to tax, but the unduly applied deduction must be repaid for non-prescribed tax years.

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2018-05-10PublishedPublished 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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