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A taxpayer has enquired about the taxation of interest refunded following a court ruling regarding floor clauses. The DGT has ruled that these amounts do not form part of the IRPF taxable base, but requires the regularisation of any primary residence deductions that were incorrectly applied.
Cuestión planteada Tributación en el IRPF de los intereses restituidos.
La devolución de cantidades por cláusulas suelo, junto con sus intereses indemnizatorios, no se integra en la base imponible del IRPF. Si dichas cantidades se usaron para deducciones por inversión en vivienda habitual o autonómicas, se pierde el derecho a la deducción y se debe regularizar la deuda en los ejercicios no prescritos. Esta regularización se realiza sin incluir intereses de demora.
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