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A taxpayer inquired about how to regularise their situation after receiving refunds for floor clauses that had previously been used to claim home investment deductions. The DGT ruled that while the refund does not form part of the taxable base, amounts unduly deducted in non-prescribed tax years must be added to the net tax liability.
Cuestión planteada Al haber aplicado en su momento la deducción por inversión en vivienda habitual respecto al importe devuelto, pregunta sobre la regularización de la situación.
La devolución de cantidades por cláusulas suelo y sus intereses indemnizatorios no se integra en la base imponible del IRPF. Si dichos importes formaron parte de la base de la deducción por inversión en vivienda habitual o deducciones autonómicas en ejercicios no prescritos, se pierde el derecho a la deducción. El contribuyente debe sumar a la cuota líquida estatal y autonómica del ejercicio del acuerdo las cantidades indebidamente deducidas, sin incluir intereses de demora. No aplica esta regularización si la devolución se destina directamente a minorar el principal del préstamo.
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