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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.
Cuestión planteada Regularización de la situación tributaria en el IRPF.
La devolución de cantidades por cláusulas suelo y sus intereses indemnizatorios no se integran en la base imponible del IRPF. Si las cantidades devueltas formaron parte de deducciones por vivienda habitual o autonómicas, se debe regularizar solo en ejercicios no prescritos donde la deducción fuera efectiva. No procede regularizar deducciones en ejercicios donde la cuota íntegra estatal o autonómica fuera cero, pues la deducción no se practicó de forma efectiva.
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