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The taxpayer asks how to regularise their situation after receiving a refund for a floor clause after having applied the tax deduction for investment in their main residence. The DGT rules that the refund is not subject to tax, but the unduly applied deduction must be repaid for non-prescribed tax years.
Question posed: Having applied the deduction for investment in the primary residence regarding the refunded amount at the time, the taxpayer inquires about the regularization of the situation.
The refund of amounts due to floor clauses and compensatory interest is not included in the personal income tax (IRPF) taxable base. If such amounts formed part of the base for the deduction for primary residence or regional deductions in non-prescribed tax years, the unduly deducted amounts, without late payment interest, must be added to the state and regional net tax liability for the tax year in which the agreement was reached. This adjustment does not apply if the refund is used directly to reduce the principal of the loan.
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