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A taxpayer asks how to fiscally regularise a €4,500 refund for floor clauses related to a loan for a rented property. The DGT rules that the refund does not form part of the taxable base, but the expenses previously deducted in non-prescribed tax years must be rectified.
Cuestión planteada Regularización de la situación tributaria respecto al importe devuelto y deducido como gasto.
La devolución de cantidades por cláusulas suelo y sus intereses no se integrará en la base imponible del IRPF. Si dichas cantidades se dedujeron como gasto en ejercicios anteriores no prescritos, se perderá esa consideración y se deberán presentar autoliquidaciones complementarias sin sanción ni intereses. No será necesaria la regularización si la reducción del rendimiento neto del inmueble no se ve alterada por la modificación del gasto.
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