Taxation of the return of interest rate limitation clauses in loans. The amounts refunded deriving from agreements entered into with financial institutions, either in cash or through the adoption of equivalent compensation measures, previously paid to them as interest for the application of interest rate limitation clauses in loans, should not be included in the tax base. Compensation interest related thereto will also not be included in the taxable base. Therefore, neither the amounts received as a result of the refund of interest paid nor the compensatory interest recognized, due to the application of interest floor clauses, should be included in the Personal Income Tax return.
