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A taxpayer inquired whether funds received from a floor clause refund, which were deposited into their loan-linked account instead of being used to directly amortise the principal, must be regularised. The DGT ruled that, as the entity did not direct the funds towards reducing the principal, the amounts unduly deducted must be added back to the net tax liability.
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 teniendo en cuenta que el la devolución del exceso pagado por aplicación de la cláusula suelo se va a aplicar a la amortización del capital.
La normativa excluye la regularización de las deducciones solo cuando la entidad financiera destina las cantidades directamente a minorar el principal del préstamo. Si el importe se ingresa en la cuenta del contribuyente sin que se produzca dicha amortización directa del capital, el contribuyente debe sumar a su cuota líquida estatal y autonómica las cantidades indebidamente deducidas en ejercicios no prescritos. Esta adición se realiza sin incluir intereses de demora, según el artículo 59 del Reglamento del IRPF.
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