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A taxpayer inquired whether the judicial reimbursement of mortgage establishment costs should be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such restitution does not constitute income; however, it requires the adjustment of the deduction for investment in the main residence if that deduction was previously applied to those amounts.
Cuestión planteada Conociendo que los intereses de demora tributan como ganancia patrimonial, pregunta sobre la tributación en el IRPF de los importes devueltos que se corresponden con los gastos de constitución de hipoteca..
La restitución de las cantidades pagadas por gastos de constitución de préstamo hipotecario no constituye renta sujeta al IRPF. Sin embargo, si tales cantidades formaron parte de la base de la deducción por inversión en vivienda habitual, se pierde el derecho a dicha deducción. Esto obliga a regularizar la situación sumando las cantidades indebidamente deducidas a la cuota líquida del ejercicio en que se incumplieron los requisitos.
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