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A taxpayer inquired about the tax treatment of amounts refunded due to the application of the floor clause in their mortgage. The DGT ruled that these amounts and their associated interest should not be included in the tax base for Personal Income Tax (IRPF).
Cuestión planteada Tratamiento en el IRPF del importe percibido.
La devolución de cantidades por cláusulas suelo, ya sea por acuerdo o sentencia, no se integra en la base imponible del IRPF, incluyendo sus intereses indemnizatorios. Si dichas cantidades se usaron para deducciones por vivienda habitual o autonómicas en ejercicios no prescritos, se debe sumar a la cuota líquida estatal y autonómica del ejercicio del acuerdo las cantidades indebidamente deducidas. No habrá regularización si las cantidades se destinan directamente a minorar el principal del préstamo.
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