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The inquirer asks how refunds resulting from the annulment of floor clauses in mortgage loans are taxed. The DGT rules that the amount received is not included in the tax base; however, if those funds were used to claim the primary residence deduction, the tax liability must be regularised.
Cuestión planteada Desea conocer la tributación de dichas posibles devoluciones en el Impuesto sobre la Renta de las Personas Físicas.
La devolución de cantidades por cláusulas suelo e intereses indemnizatorios no se integra en la base imponible del IRPF. Si las cantidades devueltas formaron parte de la base de la deducción por vivienda habitual en ejercicios no prescritos, se debe sumar a la cuota líquida estatal y autonómica del ejercicio del acuerdo las cantidades indebidamente deducidas, sin intereses de demora. No hay obligación de regularizar si el dinero se destina directamente a minorar el principal del préstamo.
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