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A taxpayer has enquired about the tax treatment of funds returned by a bank following the declaration of a multi-currency clause as void in their mortgage. The DGT has ruled that the principal amount does not constitute income, but statutory interest is treated as capital gains, and legal costs may also be taxable if they exceed the expenses incurred.
Cuestión planteada Tributación en el IRPF.
La restitución de cantidades pagadas de más por nulidad de cláusula no constituye renta. Los intereses legales recibidos se consideran ganancias patrimoniales integrables en la base imponible del ahorro. Respecto a las costas, el importe recibido se considera ganancia patrimonial solo en la medida en que supere los gastos de defensa jurídica incurridos por el vencedor. Si las cantidades reintegradas se destinan a la vivienda habitual, se podrá aplicar el régimen transitorio de la DT 18ª de la Ley del IRPF.
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