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The taxpayer asks how to fiscally regularise the refund of amounts from floor clauses that were previously used to claim tax relief for investment in a main residence. The DGT rules that the refund is not taxable, but the tax relief applied in non-prescribed tax years must be repaid.
Cuestión planteada Al haber aplicado en su momento la deducción por inversión en vivienda habitual respecto al importe devuelto, pregunta sobre la regularización de la situación.
La devolución de cantidades por cláusulas suelo e intereses indemnizatorios no se integra en la base imponible del IRPF. Si dichas cantidades formaron parte de la base de la deducción por vivienda habitual o autonómica, se pierde el derecho a la deducción y se debe sumar a la cuota líquida estatal y autonómica del ejercicio del acuerdo. Esta regularización solo afecta a los ejercicios no prescritos y no se aplica si el dinero se destina directamente a minorar el principal del préstamo.
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