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A taxpayer asks how to regularise their tax situation after receiving refunds for overpayments due to floor clauses and interest. The Tax Agency responds that these amounts are not subject to tax in the taxable base, but requires the regularisation of any primary residence tax deductions that were incorrectly applied.
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 no se integrará en la base imponible del IRPF. Si los importes devueltos formaron parte de la base de 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, sin intereses de demora. No habrá regularización si el importe se destina directamente a minorar el principal del préstamo.
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