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The applicant inquired about the tax treatment of amounts received due to the annulment of floor clauses and their related interest. The DGT ruled that these amounts should not be included in the tax base for Personal Income Tax (IRPF).
Cuestión planteada Tributación en el IRPF.
La devolución de cantidades por cláusulas suelo, ya sea por acuerdo o sentencia, junto con sus intereses indemnizatorios, no se integra 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 habrá regularización si la entidad financiera destina las cantidades directamente a minorar el principal del préstamo.
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