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The taxpayer asks how to regularise their situation following a ruling declaring floor clauses null and void. The DGT responds that the amounts refunded are not taxable; however, if a deduction for the main residence was applied, the unduly deducted amount must be repaid.
Cuestión planteada - Al haber aplicado en su momento la deducción por inversión en vivienda habitual, pregunta sobre la regularización de la situación.
Las cantidades percibidas por la devolución de cláusulas suelo y sus intereses no se integran en la base imponible. Si dichas cantidades formaron parte de la base de la deducción por vivienda habitual o autonómica, se debe sumar a la cuota líquida estatal y autonómica del ejercicio de la devolución las cantidades indebidamente deducidas de ejercicios no prescritos. No se aplica esta regularización si el importe se destina directamente a minorar el principal del préstamo. La condena en costas constituye una ganancia patrimonial que se integra en la base general en el periodo en que la sentencia adquiere firmeza.
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