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V2050-17 ·28 July 2017 ·consulta-vinculante Medium impact
Tax

Refund of interest from floor clauses is not subject to IRPF and requires regularisation of previous deductions

A taxpayer has enquired about the taxation of interest refunded following a court ruling regarding floor clauses. The DGT has ruled that these amounts do not form part of the IRPF taxable base, but requires the regularisation of any primary residence deductions that were incorrectly applied.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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