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A query is made regarding how amounts received due to the refund of excesses paid by floor clauses are taxed. The DGT responds that these amounts and their interest are not included in the taxable base, but it requires the regularization of deductions for primary residence that were improperly applied.
Question raised: Refund of amounts corresponding to floor clauses.
The refund of amounts due to floor clauses and their interest are not included in the IRPF taxable base. If said amounts were used for the deduction for investment in primary residence, the amounts improperly deducted from non-prescribed tax years must be added to the state and regional net tax liability of the tax year in which the agreement was reached. There is no obligation to regularize if the money is used directly to reduce the principal of the loan.
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