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A resident of Argentina has enquired about how to regularise the deduction for investment in their main residence after receiving refunds related to floor clauses. The Directorate General for Taxes (DGT) indicates that supplementary tax returns must be filed for the affected tax years, increasing the tax liability without late payment interest.
Cuestión planteada Al haber aplicado en su momento en el IRPF la deducción por inversión en vivienda habitual respecto al importe devuelto, pregunta sobre la regularización de la situación.
La devolución de cantidades por cláusulas suelo no integra base imponible. Si dichas cantidades formaron parte de la base de la deducción por vivienda habitual en ejercicios no prescritos, se pierde el derecho a la deducción. La regularización se realiza sumando las cantidades indebidamente deducidas a la cuota líquida estatal y autonómica del ejercicio en que se produjo el incumplimiento. Si el contribuyente ya no tributa en el ejercicio de la regularización, debe presentar declaraciones complementarias de los ejercicios afectados, sin incluir intereses de demora.
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