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V0960-22 3 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cláusula suelo

Refunds for floor clauses are not subject to IRPF, and deduction regularisation depends on effectiveness

The inquirer asks how to regularise IRPF after receiving refunds for excess payments due to floor clauses. The DGT responds that these amounts and interest are not included in the taxable base and that deductions do not need to be repaid if the total tax liability was zero.

The question raised

Regularization of the tax situation in the personal income tax (IRPF).

The DGT's ruling

The refund of amounts due to floor clauses and their compensatory interest is not included in the personal income tax (IRPEX) taxable base. If the refunded amounts were part of deductions for the primary residence or regional deductions, regularization must only be carried out for non-prescribed tax years in which the deduction was effectively applied. It is not appropriate to regularize deductions in tax years where the state or regional total tax liability was zero, as the deduction was not effectively applied.

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