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V2051-17 ·28 July 2017 ·consulta-vinculante Medium impact
Tax

Refund of interest due to floor clauses is not subject to Income Tax

A query was raised regarding whether the restitution of interest paid due to floor clauses following a court ruling should be subject to Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these amounts, along with their compensatory interest, are not included in the 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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