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The taxpayer inquired how to regularise the refund of €556.21 resulting from a floor clause after having applied the deduction for investment in the main residence. The DGT ruled that the refunded amount is not taxable, although the deduction must be regularised if the previous payments were included in the tax base.
Question posed: Having applied the deduction for investment in the primary residence at the time regarding the amount refunded, the question concerns the regularization of the situation.
The refund of amounts due to floor clauses and their compensatory interest is not included in the personal income tax (IRPF) taxable base. If the previous payments were used for the deduction for investment in the primary residence or regional deductions, the right to the deduction is lost. The amounts unduly deducted from non-prescribed tax years must be added to the state and regional net tax liability of the tax year in which the agreement was reached, without late payment interest. Regularization does not apply if the refund is used directly to reduce the principal of the loan.
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