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V3098-17 29 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cláusula suelo

No requirement to regularise main residence tax deduction if floor clause refund did not result in undue deductions

A query was raised regarding whether the tax deduction for investment in a main residence must be regularised following a refund related to floor clauses. The Directorate General for Taxes (DGT) ruled that there is no obligation to regularise if no amounts were unduly deducted.

The question raised

Adjustment due to the deduction applied in non-prescribed previous tax years for the acquisition of a primary residence: application of paragraph 2.a) of the forty-fifth additional provision of Law 35/2006.

The DGT's ruling

The adjustment of the state and regional net tax liability is not applicable if no amounts have been unduly deducted. This occurs when the excess refunded exceeded the maximum deduction base or when the gross tax liabilities were zero and the deduction was not effectively applied.

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