Gerardo Parejo Fernández. Abogado colaborador.
Quien recibiera una devolución por la cláusula suelo de su hipoteca el pasado año 2020 no tiene que incluir como ingreso en la declaración de la renta 2020 la cantidad que le devolvió el banco, ni los intereses de demora.
Así lo afirma la propia Agencia Tributaria: “no procede incluir en la declaración del IRPF las cantidades percibidas como consecuencia de los intereses pagados indebidamente por la aplicación de una cláusula suelo.” Siendo indiferente que la devolución derive de un acuerdo celebrado entre las partes o de una sentencia judicial.
Sin embargo, si el contribuyente se dedujo en ejercicios anteriores por vivienda habitual, deberá devolverse el exceso de deducción. En este caso la Agencia Tributaria considera que se pierde el derecho de deducción sobre la cantidad que se abonó indebidamente, por lo que ese importe debe incluirse en la declaración del IRPF. La cantidad a devolver dependerá de varios factores: el año del acuerdo o sentencia, si se aplicó deducción de vivienda, deducciones autonómicas o deducción de gastos.
Así pues, distinguiremos dos supuestos, dependiendo si la deducción que se aplicó fue por inversión en vivienda habitual o gasto deducible:
Deducción de vivienda: si los gastos constituyeron base de la deducción por inversión en vivienda habitual, deberán sumarse a la cuota (sin intereses de demora) del año de la firma del acuerdo con el banco o de la sentencia firme, comprensivo sólo de los ejercicios no prescritos (4 últimos años).
Gasto deducible: si los gastos fueron declarados como gasto deducible (capital inmobiliario o actividad económica) deberá practicarse autoliquidación complementaria de los ejercicios no prescritos (4 últimos años). Ello no acarreará ninguna sanción, recargo, ni intereses de demora. La autoliquidación deberá presentarse entre la fecha del acuerdo o sentencia y la finalización del plazo de la siguiente declaración de la renta.
Por otro lado, si la devolución de la cláusula suelo se produjo mediante compensación, es decir, se redujo el capital pendiente de la hipoteca con el importe que procedía devolver, no es necesario declarar nada en la renta.
Por último, cuando la devolución de la cláusula suelo viniera derivada de un procedimiento judicial en el que se impusieron al banco a abonar las costas del procedimiento, el contribuyente deberá incluir esa cantidad en su declaración de la renta como ganancia patrimonial.
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