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V1616-18 ·11 June 2018 ·consulta-vinculante Medium impact
Tax

Refund of floor clauses is not taxable, but requires regularising the principal residence deduction

The inquirer asks how to regularise their tax situation after receiving refunds due to the application of floor clauses in their mortgage. The DGT responds that these amounts do not form part of the taxable base; however, if the principal residence deduction was applied, any unduly deducted amounts must be repaid.

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2018-06-11PublishedPublished 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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