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V2115-17 ·10 August 2017 ·consulta-vinculante Medium impact
Tax

Floor clause refunds are not included in the tax base and no regularisation is required if they reduce the principal

A query was raised regarding the tax treatment of interest refunds resulting from floor clauses that had previously been deducted as investments in the main residence. The DGT clarifies that these amounts are not taxable and explains how to regularise any improperly applied deductions.

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2017-08-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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