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V1797-18 ·21 June 2018 ·consulta-vinculante Medium impact
Tax

The refund of floor clauses is not subject to Personal Income Tax (IRPF) and joint taxation is possible in shared custody

The inquirer asks whether the refund of interest due to floor clauses is subject to Personal Income Tax (IRPF) and how shared custody affects joint taxation and the personal allowance for descendants. The DGT responds that the refund does not form part of the taxable base and that in cases of shared custody, parents may opt for joint taxation.

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2018-06-21PublishedPublished 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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