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The taxpayer asks how to regularise their situation after receiving refunds for floor clauses applied to their mortgage. The Tax Agency responds that the refund is not subject to tax in the tax base, but it does require the repayment of home residence deductions that were improperly applied in non-prescribed tax years.
Cuestión planteada Al haber aplicado en su momento la deducción por inversión en vivienda habitual respecto al importe devuelto, pregunta sobre la regularización de la situación.
La devolución de cantidades por cláusulas suelo e intereses indemnizatorios no se integra en la base imponible del IRPF. Si los importes devueltos formaron parte de la base de la deducción por inversión en vivienda habitual o deducciones autonómicas, se debe sumar a la cuota líquida estatal y autonómica del ejercicio del acuerdo las cantidades indebidamente deducidas de ejercicios no prescritos. Esta regularización no se aplica si el dinero se destina directamente a minorar el principal del préstamo.
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