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V2095-17 ·4 August 2017 ·consulta-vinculante Medium impact
Tax

Refunds for floor clauses are not included in the IRPF taxable base

A taxpayer inquired about the tax treatment of amounts refunded due to the application of the floor clause in their mortgage. The DGT ruled that these amounts and their associated interest should not be included in the tax base for Personal Income Tax (IRPF).

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2017-08-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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