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A taxpayer inquired whether they must regularise their Personal Income Tax (IRPF) for 2013 and 2014 following a floor clause refund. The Directorate General for Taxes (DGT) ruled that regularisation is not required if the refunded amounts did not effectively form part of the deduction base.
Cuestión planteada Habiendo incluido los importes devueltos en sus declaraciones del IRPF de los años 2013 a 2016, si bien en las de 2013 y 2014 su deducción no fue efectiva, pues el importe a devolver hubiese sido el mismo, pregunta si procede regularizar estos dos últimos ejercicios.
La devolución de cantidades por cláusula suelo y sus intereses no se integra en la base imponible del IRPF. Si dichas cantidades formaron parte de la base de la deducción por vivienda habitual, se debe sumar a la cuota líquida estatal y autonómica la parte indebidamente deducida en ejercicios no prescritos. No obstante, la regularización solo procede si los importes hubieran formado parte de manera efectiva de la base de la deducción. Si la deducción no fue efectiva y la cuota era cero, no procede regularizar.
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