{"id":2044,"date":"2022-03-23T11:29:53","date_gmt":"2022-03-23T11:29:53","guid":{"rendered":"https:\/\/www.bbadvocats.com\/2022\/03\/23\/return-of-floor-clauses-taxation-in-irpf\/"},"modified":"2025-12-10T18:12:37","modified_gmt":"2025-12-10T18:12:37","slug":"return-of-floor-clauses-taxation-in-irpf","status":"publish","type":"post","link":"https:\/\/www.bbadvocats.com\/en\/2022\/03\/23\/return-of-floor-clauses-taxation-in-irpf\/","title":{"rendered":"Return of floor clauses: taxation in irpf."},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;31px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>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.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[30],"tags":[],"class_list":["post-2044","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Return of floor clauses: taxation in irpf. - B&amp;B Advocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bbadvocats.com\/en\/2022\/03\/23\/return-of-floor-clauses-taxation-in-irpf\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Return of floor clauses: taxation in irpf. - B&amp;B Advocats\" \/>\n<meta property=\"og:description\" content=\"Taxation of the return of interest rate limitation clauses in loans. 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