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A taxpayer has requested clarification on whether a court-ordered refund of mortgage establishment costs is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the recovered funds do not constitute income, but the taxpayer is obliged to regularise the primary residence tax deduction previously applied to those costs.
Cuestión planteada Tributación en el IRPF de los importes devueltos que se corresponden con los gastos de constitución de hipoteca, teniendo en cuenta que en su momento los incluyó en la deducción por adquisición de vivienda habitual.
La restitución de cantidades por la nulidad de cláusulas abusivas en gastos hipotecarios no constituye renta sujeta al IRPF. Sin embargo, si esos gastos se incluyeron en la deducción por inversión en vivienda habitual, se pierde el derecho a dicha deducción por ese importe. El contribuyente debe regularizar la situación sumando las cantidades indebidamente deducidas a la cuota líquida del ejercicio en que se incumplan los requisitos.
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