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V1777-18 ·19 June 2018 ·consulta-vinculante Medium impact
Tax

Floor clause refunds are not included in the tax base, but deductions for principal residence must be regularised

The taxpayer asks how to regularise their situation after receiving refunds for floor clauses that had previously been subject to tax deductions for investment in their principal residence. The DGT rules that the refund itself is not included in the tax base, but it does require the repayment of deductions applied during non-prescribed tax years.

In 6 key points

How it affects those involved

Taxpayers who received floor clause refunds must recalculate and repay any tax deductions previously claimed for investment in their principal residence related to those amounts, provided the period has not expired.

Lifecycle

2018-06-19PublishedPublished 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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