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A query was raised regarding whether the restitution of interest paid due to floor clauses following a court ruling should be subject to Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these amounts, along with their compensatory interest, are not included in the taxable base.
Cuestión planteada Tributación en el IRPF de los intereses restituidos.
La devolución de cantidades por cláusulas suelo, ya sea por acuerdos o sentencias, no se integra en la base imponible del IRPF. Si los importes devueltos se usaron para deducciones por vivienda habitual o gastos deducibles en ejercicios no prescritos, se debe regularizar la situación tributaria. Esta regularización se realiza sin incluir intereses de demora. No aplica la regularización si el dinero se destina directamente a minorar el principal del préstamo.
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