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The tax treatment of interest refunds resulting from the nullity of floor clauses was consulted. The DGT ruled that these amounts and their compensatory interest are not included in the IRPF taxable base.
Question posed: Tax consequences in Personal Income Tax regarding judicial rulings that declare the nullity of interest rate limitation clauses (floor clauses) and compel banking entities to restitute to their clients the excess interest collected for the period from May 9, 2013, until the date on which the application of the aforementioned clause ceases.
The refund of amounts due to floor clauses, whether through agreements or court rulings, is not included in the tax base. If the paid amounts were used for deductions related to the primary residence or regional tax credits, the right to such deductions is lost and the situation must be regularized for the non-prescribed tax years. If they were considered deductible expenses, a supplementary tax return must be filed without penalties or late payment interest.
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