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A query was made regarding the tax treatment of amounts received through refunds for floor clauses via agreements or court rulings. The DGT has ruled that these amounts, along with 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.
No se integrará en la base imponible del IRPF la devolución de las cantidades satisfechas por la aplicación de cláusulas de limitación de tipos de interés, junto con sus intereses indemnizatorios. Si dichas cantidades se dedujeron anteriormente como inversión en vivienda habitual o gasto deducible, se deberán realizar las regularizaciones correspondientes en los ejercicios no prescritos. No se aplicará esta regularización si la devolución se destina directamente a minorar el principal del préstamo.
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