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The inquirer asks whether the refund of interest from 'floor clauses' must be taxed if the funds are used to repay the loan. The DGT rules that such refunds do not form part of the Personal Income Tax (IRPF) taxable base and that it is not necessary to regularise previous tax relief if the amount is used directly to reduce the loan principal.
Cuestión planteada Ante la posibilidad de llegar a un acuerdo con el banco para la devolución de los excesos abonados por la aplicación de la cláusula suelo, pregunta sobre su tributación si esos excesos se dedican a la amortización del préstamo.
La devolución de cantidades por cláusulas suelo e intereses indemnizatorios no se integra en la base imponible del IRPF. No será necesario sumar a la cuota líquida las cantidades indebidamente deducidas en ejercicios anteriores si la entidad financiera destina dichas cantidades directamente a minorar el principal del préstamo tras el acuerdo.
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