Skip to content
V1356-17 ·2 June 2017 ·consulta-vinculante Medium impact
Tax

Floor clause refunds and associated interest are not included in the IRPF taxable base

A taxpayer has enquired about the tax treatment of amounts received as refunds for overpayments due to floor clauses and their related interest. The Directorate General for Taxes (DGT) has ruled that these amounts should not be included in the personal income tax (IRPF) taxable base.

In 6 key points

How it affects those involved

Taxpayers receiving refunds for floor clause overpayments and interest will not have to declare these amounts as taxable income for IRPF purposes.

Lifecycle

2017-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact