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A taxpayer asks how to fiscally regularise a €4,500 refund for floor clauses related to a loan for a rented property. The DGT rules that the refund does not form part of the taxable base, but the expenses previously deducted in non-prescribed tax years must be rectified.
Taxpayers receiving refunds for floor clauses must ensure they adjust their previous tax filings by correcting the expenses that were originally deducted from their rental income.
The tax team reviews your specific situation.
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