Doctrine by topic · DGT Observatory

Deduction for Primary Residence: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 17 rulings · 2014–2022

Current position

The restitution of amounts due to the nullity of contracts or floor clauses does not constitute income for Personal Income Tax (IRPF) purposes, as it seeks to return to the initial state. If the refunded amounts were used for the deduction for investment in the primary residence, the taxpayer must regularize said deduction in the non-prescribed tax years. Legal interest derived from these refunds is compensatory in nature and is taxed as a capital gain within the savings base.

The DGT's position remains constant throughout the analyzed sequence. The criterion establishes that refunds due to the nullity of loans or clauses are not income, but they require the regularization of the primary residence deduction if it was applied to those amounts. No changes are observed in the doctrine applied to this scenario.

Analysis based on 16 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V3228-19 25 Nov 2019

Legal costs award constitutes a capital gain for the beneficiary

SG de Impuestos sobre la Renta de las Personas Físicas
condena en costasganancia patrimonialindemnizacióngastos de defensadeducción por vivienda habitual LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34.1.b
Affects CompanyExpat · Non-residentIndividual
V2051-17 28 Jul 2017

Refund of interest due to floor clauses is not subject to Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
cláusula suelobase imponiblededucción por vivienda habitualintereses indemnizatoriosregularización LIRPF — Ley 35/2006 del IRPF art. Disposición adicional cuadragésima quintaRIRPF — RD 439/2007, Reglamento del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual
V1356-17 2 Jun 2017

Floor clause refunds and associated interest are not included in the IRPF taxable base

SG de Impuestos sobre la Renta de las Personas Físicas
cláusula suelobase imponibleintereses indemnizatoriosdeducción por vivienda habitualgasto deducible LIRPF — Ley 35/2006 del IRPF art. disposición adicional cuadragésima quintaLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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