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A query was raised regarding the tax treatment of interest refunds resulting from floor clauses, whether arising from agreements or court rulings. The Directorate General for Taxes (DGT) has ruled that these amounts and their compensatory interest are not included in the taxable base.
Cuestión planteada Consecuencias fiscales en el Impuesto sobre la Renta de las Personas Físicas de las sentencias judiciales y de los acuerdos celebrados entre entidades financieras y sus clientes por las que se procede a devolver las cantidades cobradas en aplicación de las cláusulas de limitación de tipo de interés (cláusula suelo).
La devolución de cantidades por cláusulas suelo y sus intereses indemnizatorios no se integran en la base imponible del IRPF. Si los importes devueltos se usaron para deducciones en ejercicios no prescritos, se debe sumar a la cuota líquida estatal y autonómica del ejercicio del acuerdo las cantidades indebidamente deducidas. No hay regularización si la entidad financiera destina las cantidades directamente a minorar el principal del préstamo.
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