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A query was made regarding the tax treatment of amounts received through refunds for floor clauses via agreements or court rulings. The DGT has ruled that these amounts, along with their associated interest, should not be included in the tax base for Personal Income Tax (IRPF).
This ruling provides legal certainty for taxpayers receiving compensation for floor clauses, ensuring that these refunds are not treated as taxable income.
The tax team reviews your specific situation.
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