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A query was raised regarding whether refunds for overcharged amounts due to floor clauses in mortgage loans, along with late payment interest, should be subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts should not be included in the tax base.
Cuestión planteada Tributación en el IRPF de los importes percibidos (excesos e intereses de demora).
No se integrará en la base imponible del IRPF la devolución de las cantidades satisfechas por la aplicación de cláusulas de limitación de tipos de interés, ya sea por acuerdos con entidades financieras o por cumplimiento de sentencias, incluyendo sus correspondientes intereses indemnizatorios. Si las cantidades devueltas se destinan directamente a minorar el principal del préstamo, no se aplica el tratamiento de pérdida de deducciones.
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