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A query was raised regarding the tax treatment of interest refunds resulting from the nullity of floor clauses for Income Tax purposes. The DGT ruled that these amounts and their associated interest do not form part of the taxable base, but they do necessitate the regularisation of any primary residence deductions previously applied incorrectly.
Cuestión planteada Regularización de la situación en el IRPF.
La devolución de cantidades por cláusulas suelo y sus intereses indemnizatorios no se integran en la base imponible del IRPF. Si dichas cantidades formaron parte de la base de deducciones por vivienda habitual o autonómicas en ejercicios no prescritos, se debe sumar a la cuota líquida estatal y autonómica la cantidad indebidamente deducida. No se aplica esta regularización si la devolución se destina directamente a minorar el principal del préstamo.
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