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The taxpayer asks how to regularise Personal Income Tax (IRPF) following the refund of amounts due to the nullity of the floor clause in their mortgage. The Tax Agency responds that the refund is not taxable, but any deductions for the main residence applied incorrectly must be repaid.
Cuestión planteada Regularización de la situación en el IRPF.
La devolución de cantidades por cláusulas suelo y sus intereses no se integra en la base imponible del IRPF. Si dichas cantidades formaron parte de la base de la deducción por inversión en vivienda habitual o deducciones autonómicas en ejercicios no prescritos, se debe sumar a la cuota líquida estatal y autonómica del ejercicio en que se dictó la sentencia las cantidades indebidamente deducidas. No se aplica esta adición si la entidad financiera destina la cantidad directamente a minorar el principal del préstamo.
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