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A taxpayer inquired about how to regularise their tax situation after receiving refunds for floor clauses that had previously qualified for the main residence investment deduction. The Directorate General for Taxes (DGT) ruled that while the refund itself is not included in the taxable base, the previously applied deduction must be repaid.
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.
La devolución de cantidades por cláusulas 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 o autonómica en ejercicios no prescritos, 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, sin intereses de demora.
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