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A query was raised regarding the tax treatment of interest refunds resulting from floor clauses that had previously been deducted as investments in the main residence. The DGT clarifies that these amounts are not taxable and explains how to regularise any improperly applied deductions.
Cuestión planteada Regularización de las cantidades aplicadas como deducción por inversión en vivienda en años anteriores, que corresponden a intereses de un préstamo hipotecario devueltos a la consultante por el banco prestamista, en virtud de un acuerdo celebrado entre ambos para la devolución de los excesos abonados por la aplicación de una cláusula suelo.
La devolución de cantidades por cláusulas suelo y sus intereses indemnizatorios no se integrará en la base imponible del IRPF. Si los intereses 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. No habrá regularización si la entidad financiera destina las cantidades directamente a minorar el principal del préstamo.
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