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A taxpayer inquired whether they must adjust their 2015 and 2016 tax returns following the refund of interest related to floor clauses. The DGT ruled that the deduction does not need to be adjusted if the amounts did not effectively form part of the deduction base due to a zero tax liability; however, refunded legal costs are considered a capital gain.
Cuestión planteada - Si procede regularizar los ejercicios 2015 y 2016 por los importes devueltos.
La devolución de intereses por cláusulas suelo no se integra en la base imponible. No procede la regularización de la deducción por inversión en vivienda habitual si los importes devueltos no formaron parte de manera efectiva de dicha base (como ocurre cuando la cuota íntegra es cero). Por otro lado, el importe percibido por condena en costas constituye una ganancia patrimonial que debe integrarse en la base imponible general en el ejercicio de la alteración patrimonial.
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