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A taxpayer asks how to regularise their tax situation after receiving refunds for overpayments due to floor clauses and interest. The Tax Agency responds that these amounts are not subject to tax in the taxable base, but requires the regularisation of any primary residence tax deductions that were incorrectly applied.
Taxpayers receiving floor clause refunds must ensure they do not include these amounts in their taxable income, but they must also correct any previous tax deductions claimed for mortgage interest on their main residence.
The tax team reviews your specific situation.
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