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The taxpayer asks whether supplementary tax returns must be filed after receiving a refund related to floor clauses. The Tax Agency responds that the amount does not constitute income; however, if tax relief for investment in a primary residence was applied, the unduly deducted amount must be added to the tax liability for the year in which the refund was received.
Cuestión planteada Pregunta si de aplicar los importes percibidos al préstamo pendiente estaría obligado a presentar declaraciones complementarias.
La devolución de cantidades por cláusulas suelo e intereses indemnizatorios no se integra en la base imponible del IRPF. Si los importes devueltos formaron parte de la base de la deducción por inversión en vivienda habitual o deducciones autonómicas en ejercicios no prescritos, se debe sumar a la cuota líquida estatal y autonómica del ejercicio de la devolución las cantidades indebidamente deducidas. Esta regularización se realiza sin incluir intereses de demora.
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