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A taxpayer queried how to report refunds from floor clauses if the funds are used to repay the loan principal. The DGT clarified that it is not necessary to adjust tax relief for investment in the main residence if the financial institution applies the amounts directly to reduce the loan principal.
Cuestión planteada Ante la posibilidad de llegar a un acuerdo con el banco (antes del juicio) para la devolución (inferior al 100%) del exceso pagado por aplicación de la cláusula suelo, se pregunta sobre la tributación del importe que se destine a la amortización del capital, teniendo en cuenta que el exceso pagado formó parte de la deducción por inversión en la adquisición de vivienda habitual.
La devolución de cantidades por cláusulas suelo no se integra en la base imponible del IRPF. Si dichas cantidades formaron parte de la base de deducciones por vivienda habitual en ejercicios no prescritos, se debe sumar a la cuota líquida estatal y autonómica lo indebidamente deducido. No obstante, esta regularización no se aplica si las cantidades se destinan directamente por la entidad financiera a minorar el principal del préstamo tras el acuerdo.
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