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The inquirer asks whether they must return the tax deduction for their main residence if the floor clause refund is used to repay the mortgage. The Directorate-General for Tax (DGT) responds that if the funds are deposited into the taxpayer's account, the deduction must be regularised, as the bank did not directly reduce the principal amount.
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 la devolución del exceso pagado por aplicación de la cláusula suelo se va a aplicar a la amortización del capital.
Si la devolución de la cláusula suelo se ingresa en la cuenta del contribuyente, no se excluye de la regularización de deducciones. Para evitar la adición a la cuota líquida, la entidad financiera debe destinar las cantidades directamente a minorar el principal del préstamo. Al ingresar el importe en cuenta, el contribuyente debe sumar a la cuota líquida estatal y autonómica las cantidades indebidamente deducidas en los ejercicios no prescritos.
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