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V2135-17 ·17 August 2017 ·consulta-vinculante Medium impact
Tax

Floor clause refunds and associated interest are not included in the IRPF taxable base

The applicant inquired about the tax treatment of amounts received due to the annulment of floor clauses and their related interest. The DGT ruled that these amounts should not be included in the tax base for Personal Income Tax (IRPF).

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2017-08-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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