Skip to content
V2345-17 ·15 September 2017 ·consulta-vinculante Medium impact
Tax

Refunds for floor clauses are not subject to IRPF and require regularising previous deductions or expenses

The inquirer asks how to tax money received following the removal of a floor clause. The DGT rules that the amount received and its interest do not form part of the IRPF taxable base, but mandates the regularisation of deductions or expenses applied in non-prescribed tax years.

In 6 key points

Lifecycle

2017-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact