Skip to content
Back to index
V1522-18 5 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cláusula suelo

Right to main residence tax deduction maintained if floor clause refunds are used to reduce loan principal

A taxpayer queried whether funds received from floor clause refunds could be included in the main residence tax deduction. The DGT ruled that these amounts do not form part of the taxable base and, if applied directly to reducing the loan principal, do not trigger the obligation to regularise the deduction.

The question raised

Question posed: Possibility of applying the deduction for the acquisition of a primary residence in 2017 to the amounts directly allocated by the entity to reduce the principal of the loan.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact