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V2049-17 ·28 July 2017 ·consulta-vinculante Medium impact
Tax

Refunds for floor clauses are not subject to IRPF and require regularisation of previous deductions

The tax treatment of interest refunds resulting from the nullity of floor clauses was consulted. The DGT ruled that these amounts and their compensatory interest are not included in the IRPF taxable base.

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2017-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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