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A taxpayer has enquired about regularising their tax position after receiving a €5,082.12 refund following the removal of floor clauses. The Tax Agency has clarified that while the amount received does not constitute income, the taxpayer must repay any main residence tax relief previously applied incorrectly to those interest payments.
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 e intereses indemnizatorios no se integra en la base imponible del IRPF. No obstante, si esos intereses formaron parte de la base de la deducción por inversión en vivienda habitual en ejercicios no prescritos, se pierde el derecho a la deducción. El importe a regularizar será la parte de la devolución que efectivamente formó parte de la base de la deducción, sumándose a la cuota líquida estatal y autonómica del ejercicio en que se recibió la devolución, sin intereses de demora.
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