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A taxpayer inquired whether interest received in 2020 as a refund for floor clauses from previous years must be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts and their compensatory interest are not included in the taxable base.
Cuestión planteada Plantea el consultante, en relación con la cláusula suelo, si los intereses percibidos en 2020 y que corresponden a los años 2015 y anteriores deben incluirse en la declaración del IRPF-2020.
La devolución de cantidades por cláusulas suelo, ya sea por acuerdos con entidades financieras o por sentencias, no se integra en la base imponible del IRPF. Esto incluye tanto el importe de los excesos satisfechos como los intereses indemnizatorios. Si las cantidades devueltas habían sido objeto de deducciones (vivienda habitual o autonómicas) en ejercicios no prescritos, se deberá regularizar la cuota líquida estatal y autonómica.
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