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A taxpayer has enquired about the tax treatment of refunds received due to floor clauses in their mortgage. The DGT has ruled that the principal amount and its associated interest do not form part of the taxable base; however, any deduction for the main residence applied incorrectly in non-prescribed tax years must be repaid.
Cuestión planteada Tratamiento en el IRPF del importe percibido.
La devolución de cantidades por cláusulas suelo y sus intereses no se integra en la base imponible del IRPF. Si dichas cantidades se usaron para la deducción por vivienda habitual o autonómica en ejercicios no prescritos, se debe sumar a la cuota líquida estatal y autonómica del ejercicio del acuerdo las cantidades indebidamente deducidas, sin intereses de demora. No aplica esta regularización si el dinero se destina directamente a minorar el principal del préstamo.
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