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V2360-24 ·14 November 2024 ·consulta-vinculante Medium impact
Tax

Refunds due to invalid multi-currency clauses are not income, but may require tax deduction adjustments

A taxpayer has enquired about the taxation of amounts reimbursed and interest following the judicial invalidation of a multi-currency clause. The DGT has ruled that the restitution of capital does not constitute income, but it may necessitate the repayment of tax deductions for the main residence if the eligibility requirements are no longer met.

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2024-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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