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V1449-19 ·18 June 2019 ·consulta-vinculante Medium impact
Tax

Floor clause refunds are not included in the tax base and home residence deductions must be regularised

The taxpayer asks how to regularise their situation after receiving refunds for floor clauses applied to their mortgage. The Tax Agency responds that the refund is not subject to tax in the tax base, but it does require the repayment of home residence deductions that were improperly applied in non-prescribed tax years.

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2019-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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