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A query was made regarding the tax treatment of amounts refunded by a bank following the nullity of a floor clause. The DGT ruled that the amount received and its interest do not form part of the taxable base, although any loss of deductions for investment in the main residence must be regularised if they were incorrectly applied.
Question posed: Tax treatment in the personal income tax (IRPF) of the amount received.
The refund of amounts due to floor clauses and their interest is not included in the personal income tax (IRPF) taxable base. If the refunded amounts were part of the base for deductions for primary residence or regional deductions in non-prescribed tax years, the unduly deducted amounts must be added to the state and regional net tax liability. The reference date for the statute of limitations is the date of the judicial sentence.
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