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The taxpayer asks how to regularise their situation after receiving refunds for floor clauses that had previously been subject to tax deductions for investment in their principal residence. The DGT rules that the refund itself is not included in the tax base, but it does require the repayment of deductions applied during non-prescribed tax years.
Cuestión planteada Al haber aplicado en su momento la deducción por inversión en vivienda habitual respecto al importe devuelto, pregunta sobre la regularización de la situación.
La devolución de cantidades por cláusulas suelo y sus intereses no se integra en la base imponible del IRPF. Si dichas cantidades se usaron para la deducción por inversión en vivienda habitual o deducciones autonómicas, se pierde el derecho a la deducción. El contribuyente debe sumar las cantidades indebidamente deducidas a la cuota líquida estatal y autonómica del ejercicio en que se celebró el acuerdo, siempre que no hayan prescrito. No hay obligación de regularizar si las cantidades se destinan directamente a minorar el principal del préstamo.
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