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A taxpayer inquired about how to regularise the deduction for investment in their main residence following the refund of floor clauses. The DGT ruled that it is not necessary to regularise tax years in which the state or regional total tax liability was zero, as the deduction was not effectively applied.
Cuestión planteada Al haber aplicado en su momento la deducción por inversión en vivienda habitual respecto al importe devuelto, pregunta sobre la regularización de la situación, teniendo en cuenta que en los últimos cuatro años declarados (2013 a 2016) las cuotas íntegras estatal y autonómica eran cero.
La devolución de cantidades por cláusulas suelo no integra la base imponible del IRPF. Si las cantidades devueltas formaron parte de la base de la deducción por vivienda habitual, se debe sumar a la cuota líquida las cantidades indebidamente deducidas en ejercicios no prescritos. Sin embargo, no procede la regularización en ejercicios con cuotas íntegras estatal y autonómica cero, pues no se ha practicado efectivamente la deducción.
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