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A query was made regarding the tax treatment of interest refunds from floor clauses that had previously been deducted as an expense in property rental income. The DGT ruled that these amounts are not taxed as income, but requires the regularisation of expenses improperly deducted in previous tax years.
Cuestión planteada Tratamiento en el IRPF del importe devuelto.
La devolución de los excesos pagados por cláusulas suelo y sus intereses indemnizatorios no se integra en la base imponible del IRPF. Si dichas cantidades se dedujeron como gasto en ejercicios anteriores no prescritos, se debe realizar una autoliquidación complementaria sin sanción ni intereses de demora. No será necesaria la regularización si la deducción del gasto no alteró el rendimiento neto del inmueble debido a la reducción del 100% prevista en la normativa anterior.
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