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A query was raised regarding whether the restitution of overpaid amounts resulting from an invalid multi-currency clause constitutes income for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that it does not constitute income; however, if those amounts were used to claim tax relief for a primary residence, the tax situation must be regularised.
Cuestión planteada Tributación en el IRPF de los importes reintegrados.
La restitución de cantidades por la nulidad de la cláusula multidivisa no constituye renta sujeta a IRPF. No obstante, si dichas cantidades formaron parte de la base de la deducción por inversión en vivienda habitual, se pierde el derecho a la deducción y se debe regularizar la situación conforme al artículo 59 del RIRPF. Esta obligación de regularizar surge en el periodo en que se incumplen los requisitos, aunque las deducciones se hayan practicado en ejercicios ya prescritos.
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