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Refunds for floor clauses are not subject to IRPF, and deduction regularisation depends on effectiveness
V0960-22
Floor clause refunds and compensatory interest are not included in the tax base
V0117-22
Floor clause refunds and associated interest are not included in the IRPF taxable base
V2041-21
Refunds for floor clauses and compensatory interest are not subject to Personal Income Tax (IRPF)
V1414-21
Refunds from floor clauses are not subject to Income Tax and require regularising previous deductions
V1017-21
Refunds for floor clauses are not taxable in the tax base but require regularising applied deductions
V0475-21
Refund of money due to floor clauses is not taxed in the IRPF taxable base
V0890-20
Refunds due to floor clauses are not taxed in the IRPF taxable base
V0866-20
Legal costs awarded following floor clauses refund constitute a capital gain
V3370-19
Supplementary tax returns must be filed to regularise main residence deductions following clawback of floor clauses
V3144-19
Floor clause refunds are not included in the tax base and home residence deductions must be regularised
V1449-19
No requirement to adjust main residence tax deduction if refunded amounts were not part of the deduction base
V1311-19
V0408-19
Refunds for floor clauses are non-taxable but require regularising main residence tax relief
V2016-18
The refund of floor clauses is not subject to Personal Income Tax (IRPF) and joint taxation is possible in shared custody
V1797-18
Deduction for main residence must be regularised upon receipt of floor clause refunds
V1796-18
Floor clause refunds are not included in the tax base, but deductions for principal residence must be regularised
V1777-18
Refund of floor clauses is not taxable, but requires regularising the principal residence deduction
V1616-18
V1574-18
Right to main residence tax deduction maintained if floor clause refunds are used to reduce loan principal
V1522-18
Floor clause refunds are not included in taxable income, but home investment tax relief must be regularised
V1203-18
Refunds for floor clauses are not subject to Income Tax but require regularising previous deductions
V1216-18
Refund of floor clauses is not taxable, but requires regularising previous deductions
V1215-18
No need to regularise main residence deduction if the total tax liability was zero
V1186-18
Floor clause refunds are not included in the tax base, but homeowner tax relief must be regularised
V0082-18
No requirement to regularise main residence tax deduction if floor clause refund did not result in undue deductions
V3098-17
Refunds for floor clauses are non-taxable and require regularisation of previously deducted expenses
V2783-17
Refunds of floor clauses are not subject to Income Tax but require regularising previous deductions
V2616-17
Refunds from floor clauses are not included in the IRPF taxable base
V2588-17
Refunds for floor clauses are not subject to IRPF and require regularising previous deductions or expenses
V2345-17
V2135-17
Floor clause refunds are not included in the tax base and no regularisation is required if they reduce the principal
V2115-17
Refunds of floor clause amounts are not subject to Income Tax (IRPF) taxable base
V2116-17
V2102-17
Deductions for principal residence must be added to state and regional net tax liabilities following 'cláusula suelo' refunds
V2096-17
Refund of floor clauses is not taxable, but requires regularising home investment deductions
V2099-17
Floor clause refunds and compensatory interest are not included in the taxable base
V2100-17
Floor clause refunds are not included in taxable income, but primary residence tax relief must be regularised
V2098-17
Refunds for floor clauses are not included in the IRPF taxable base
V2095-17
Refunds of floor clauses and compensatory interest are not included in the tax base
V2101-17
Refunds for floor clauses are not subject to IRPF and require regularisation of previous deductions
V2049-17
Refund of interest due to floor clauses is not subject to Income Tax
V2051-17
Refund of interest from floor clauses is not subject to IRPF and requires regularisation of previous deductions
V2050-17
No need to adjust main residence tax relief if floor clause refunds are used to repay mortgage principal
V2045-17
Refund of interest due to floor clauses is not subject to Income Tax (IRPF) taxable base
V2042-17
V1356-17
No need to regularise main residence tax relief if floor clause refunds are used to reduce loan principal
V0627-17
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