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A taxpayer has enquired about the tax implications of receiving refunds for overpayments caused by a floor clause. The Directorate General for Taxes (DGT) has ruled that if these amounts were previously claimed as a deduction for investment in a main residence, the unduly applied deduction must be regularised and repaid.
Cuestión planteada Al haberse aplicado en su momento la deducción por inversión en vivienda habitual respecto al importe devuelto, se pregunta sobre la regularización de la situación.
La devolución de cantidades por cláusula suelo y sus intereses no se integran en la base imponible. Si los importes devueltos se usaron para la deducción por vivienda habitual en ejercicios no prescritos, se pierde el derecho a dicha deducción. El contribuyente debe sumar las cantidades indebidamente deducidas a la cuota líquida estatal y autonómica del ejercicio en que se produzca la devolución, sin intereses de demora. La regularización se aplica individualmente a cada titular según su propia deducción.
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