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V2096-17 ·4 August 2017 ·consulta-vinculante Medium impact
Tax

Deductions for principal residence must be added to state and regional net tax liabilities following 'cláusula suelo' refunds

The inquirer asks how to regularise deductions for the principal residence and regional tax credits after receiving refunds due to the application of 'cláusula suelo' clauses. The DGT rules that amounts unduly deducted in non-prescribed tax years must be added to the net tax liability of the year in which the refund is received.

In 6 key points

How it affects those involved

Taxpayers who have received refunds for 'cláusula suelo' must ensure they correctly adjust their tax returns by adding back previously claimed deductions to their net tax liability to avoid incorrect tax settlements.

Lifecycle

2017-08-04PublishedPublished 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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