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A taxpayer has enquired about the taxation of amounts refunded and interest following the judicial nullity of a multi-currency clause in their mortgage. The DGT indicates that the refund of the principal is not considered income, but does require the regularisation of the main residence tax deduction, while treating compensatory interest as capital gains.
Cuestión planteada Tributación en el IRPF.
La restitución de cantidades pagadas de más por nulidad de cláusula no constituye renta. Sin embargo, si dichas cantidades se dedujeron como inversión en vivienda habitual, se debe regularizar la situación tributaria según el artículo 59 del RIRPF. Los intereses indemnizatorios derivados de la sentencia tributan como ganancias patrimoniales integradas en la base imponible del ahorro. Las cantidades destinadas a la amortización del principal podrán beneficiarse del régimen transitorio de la deducción por vivienda habitual si se cumplen los requisitos de la disposición transitoria decimoctava de la Ley del IRPF.
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