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V1615-18 ·11 June 2018 ·consulta-vinculante Medium impact
Tax

No requirement to regularise main residence tax relief if floor clause refunds did not effectively affect the deduction base

A taxpayer inquired whether they must regularise their Personal Income Tax (IRPF) for 2013 and 2014 following a floor clause refund. The Directorate General for Taxes (DGT) ruled that regularisation is not required if the refunded amounts did not effectively form part of the deduction base.

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Lifecycle

2018-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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