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A taxpayer has enquired about the taxation of mortgage interest refunds resulting from improperly charged floor clauses. The DGT has ruled that the refund itself does not constitute income; however, if those interest payments were used to claim deductions for a primary residence, a tax regularisation is required. Furthermore, any compensatory interest received is classified as a capital gain.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de la citada devolución.
La devolución de intereses cargados por error no constituye renta sujeta al Impuesto. Si tales cantidades formaron parte de la base de la deducción por inversión en vivienda habitual, se debe regularizar la situación tributaria. Los intereses percibidos con carácter indemnizatorio por el cobro indebido se califican como ganancias patrimoniales, las cuales deben integrarse en la base imponible del ahorro según el artículo 49.1.b) de la Ley del IRPF.
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