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A taxpayer has enquired about the tax treatment of amounts received as refunds for overpayments due to floor clauses and their related interest. The Directorate General for Taxes (DGT) has ruled that these amounts should not be included in the personal income tax (IRPF) taxable base.
Cuestión planteada Tratamiento en el IRPF de los importes percibidos.
La devolución de cantidades por la aplicación de cláusulas de limitación de tipos de interés, junto con sus intereses indemnizatorios, no se integrará en la base imponible del IRPF. No obstante, se deben realizar las regularizaciones en ejercicios anteriores no prescritos si los importes pagados se utilizaron como deducción por vivienda habitual, deducciones autonómicas o gastos deducibles. Estas regularizaciones no se aplicarán si la devolución se destina directamente a minorar el principal del préstamo.
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