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A taxpayer has enquired about the tax treatment of interest refunds resulting from excess charges under an interest rate cap clause. The Directorate General for Taxes (DGT) has ruled that these amounts, along with any compensatory interest, are not included in the taxable base.
Cuestión planteada Tratamiento fiscal de la posible devolución en el Impuesto sobre la Renta de las Personas Físicas.
La devolución de cantidades por cláusulas suelo, ya sea por acuerdo o sentencia, no se integra en la base imponible del IRPF. Si los intereses pagados se usaron para deducciones (vivienda habitual o autonómicas), se debe sumar a la cuota líquida estatal y autonómica del ejercicio del acuerdo las cantidades indebidamente deducidas de ejercicios no prescritos. No hay regularización si la devolución se destina directamente a minorar el principal del préstamo.
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