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V0723-25 16 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cláusula multidivisa

Reimbursement for invalid multi-currency clause is not income, interest is capital gain

A taxpayer asks about the tax treatment of amounts refunded by a bank after the invalidity of a multi-currency clause in a mortgage. The DGT states that the repayment of overpaid amounts is not income, but legal interest is considered capital gain, and costs may not generate profit if offset against incurred expenses.

The question raised

Question raised: Taxation of the amounts reimbursed in the personal income tax return.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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