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The inquirer asks how to regularise deductions for the principal residence and regional tax credits after receiving refunds due to the application of 'cláusula suelo' clauses. The DGT rules that amounts unduly deducted in non-prescribed tax years must be added to the net tax liability of the year in which the refund is received.
Question posed: Having applied the deduction for investment in a primary residence as well as the existing regional deduction in the Autonomous Community of the Canary Islands, the taxpayer asks how the regularization is calculated.
The refund of amounts due to floor clauses does not form part of the personal income tax (IRPF) taxable base. If such amounts were part of the base for deductions for primary residence or regional deductions in non-prescribed tax years, the right to the deduction is lost. The unduly deducted amount must be added to the state and regional net tax liability for the tax year in which the refund occurs, without late payment interest. No regularization is required if the amounts are applied directly to reduce the principal of the loan.
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