Skip to content
V1796-18 ·21 June 2018 ·consulta-vinculante Medium impact
Tax

Deduction for main residence must be regularised upon receipt of floor clause refunds

A taxpayer inquired about how to regularise their tax situation after receiving refunds for floor clauses that had previously qualified for the main residence investment deduction. The Directorate General for Taxes (DGT) ruled that while the refund itself is not included in the taxable base, the previously applied deduction must be repaid.

In 6 key points

How it affects those involved

Taxpayers who received floor clause refunds after having claimed the main residence investment deduction must rectify their tax filings to repay the undue deduction.

Lifecycle

2018-06-21PublishedPublished 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