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V2098-17 ·4 August 2017 ·consulta-vinculante Medium impact
Tax

Floor clause refunds are not included in taxable income, but primary residence tax relief must be regularised

The taxpayer asks whether supplementary tax returns must be filed after receiving a refund related to floor clauses. The Tax Agency responds that the amount does not constitute income; however, if tax relief for investment in a primary residence was applied, the unduly deducted amount must be added to the tax liability for the year in which the refund was received.

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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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