8.7.2. Increase in the net amount due to loss of the right to certain deductions from previous years

When, in tax periods subsequent to their application, the right, in whole or in part, to the deductions made is lost, the taxpayer will be obliged to add to the state liquid quota and the autonomous autonomous liquid quota accrued in the year in which they were made. failed to comply with the requirements, the amounts improperly deducted, plus the corresponding late payment interest.

To increase the amounts it will be necessary to take into account:

General deductions from the quota corresponding to the years 1996 and previous years.

In these years, the current regional financing system was not in force, therefore, the amount of undue deductions, together with late payment interest, will be added in full to the state liquid quota.
General tax deductions corresponding to the years 1997 and following

It must be distinguished:
1. General deductions from the quota corresponding to the years 1997 to 2001.
  
  85% of the deductions improperly made will be added to the state liquid quota, along with late payment interest, and to the autonomous liquid quota the remaining 15%, plus their corresponding interests, since those were the participation percentages in force in those years. .
2. General deductions from the quota corresponding to the years 2002 to 2008.
  
  67% of the deductions unduly made will be added to the state net quota, along with late payment interest, and 33% plus the corresponding late payment interest will be added to the regional net quota.
3. General deductions from the quota for the years 2009 to 2021.
  
  50% of the deductions unduly made will be added to the state liquid quota, along with late payment interest, and the remaining 50% to the regional liquid quota, plus the corresponding late payment interest.
4. Deductions for investment in primary residence from the years 2002 to 2021.
  
  The amount of the state section of the improper deduction (plus late payment interest) will be applied to increase the state liquid quota and the amount of the regional section (plus late payment interest) will be applied to increase the regional quota.
Regional deductions from the quota corresponding to the years 1998 to 2021.

All deductions improperly made will be added to the autonomous liquid quota, along with late payment interest.

Among the deductions whose loss of right will determine an increase in the fee, we can point out:

The deduction for home acquisition (transitional regime DT 18). The right will be lost when the continuous period of 3 years of occupation is not met unless any of the exceptions included in the IRPF apply; when the 12-month period for the taxpayer to permanently and effectively inhabit the home is not met.
Deduction for amounts invested for the subscription of shares or participations in new or recently created companies: The right will be lost when any of the requirements established in article 68.1 of the LIRPF are not met.
The amounts received for the return of loan interest rate limitation clauses (floor clause) DA 45.2.a) or in DA 45.3 of the Law.

The refund, in cash or through other compensation measures, of the amounts previously paid to financial entities as interest for the application of floor clauses, together with their corresponding compensatory interests, derived from both agreements entered into with financial entities as well as compliance with judgments or arbitration awards.

Now, when the amounts previously paid had formed part, in previous years, of the base of the deduction for investment in habitual residence or of deductions established by the Autonomous Community, the following assumptions must be differentiated for the purposes of their tax treatment:
1. If the return of these amounts is made in cash:
  
  The taxpayer will lose the right to the deductions made in relation to them, and must add to the state and regional liquid quota, accrued in the year in which the agreement with the financial entity was entered into or in which it proceeded to the refund in execution or compliance with a court ruling or arbitration award, exclusively the amounts unduly deducted in previous years in the terms provided for in article 59 of the Personal Income Tax Regulations, without including late payment interest.
  
  Said regularization will only be carried out with respect to the years in which the right of the Administration to determine the tax debt through the appropriate liquidation has not expired.
  
  However, the amounts that would have been paid by the taxpayer in 2022 in relation to those that, before the end of the self-assessment submission period for Personal Income Tax for said exercise, the agreement to return them is reached with the financial institution or as a consequence of a court ruling or an arbitration award, they will not form part of the deduction base for investment in habitual residence or any regional deduction of the aforementioned exercise.
2. If the return of these amounts occurs through the compensation of these with a part of the capital pending amortization, the addition to the state and regional liquid quota mentioned above will not be applicable with respect to the part of the amounts that is allocated directly by the financial institution, after agreement with the affected taxpayer, to reduce the principal of the loan.
  
  However, the amounts to be returned that are used to reduce the principal of the loan in 2022 will not form part of the base of the deduction either.

Completion

Amount of improper deductions

The amount of deductions made in previous years will be recorded when the right to deduction has been lost in the 2022 financial year as a result of non-compliance with any of the requirements established for its application.

For general deductions from 1997 to 2019, you must distinguish the part corresponding to the state section and the regional section of the deduction according to the rules cited in the previous section.
Late payment penalty

The program, when filling in the dates, years and amounts, calculates late payment interest by applying to the amount of the improper deduction the late payment interest rate in force in each of the years included between the expiration date of the declaration period for the year. on which the improper deduction was made (or, where applicable, from the day following the date on which the refund was obtained) and the date on which the declaration corresponding to the year is presented.

The amount of late payment interest corresponding to the deductions improperly made that have been included in the previous section will be recorded, distinguishing between those corresponding to the state section and the regional section of the deduction.

The program also includes an interest calculation option through a data capture window, in which the following information is collected:

"End date" Date for calculation purposes": The date on which the tax return will be submitted will be indicated.
"Exercise": must record the fiscal year corresponding to the declaration in which the deduction was made, the requirements of which were not met in this fiscal year.
"Amount": The amount of the deduction improperly made will be indicated.
" To Enter/To Return": indicate the result of the return in which the deduction was made ("I" or "D").
" Start date":
In the particular case that the amount of the refund received is less than the amount of the deduction that is restored, the latter must be broken down into two parts:

On the one hand, up to the amount of the refund, indicating as the start date the date on which the refund was obtained.

And on the other hand, the excess of the improper deduction over the amount of the refund, indicating as the start date the expiration of the declaration period for the financial year in question:

Expiration of the filing period of the declarations to be entered		T types of default interest in force in each of the years indicated
Financial year	Date	Financial year	Current rate
1993	06-20-1994	1994	11.00
1994	06-20-1995	nineteen ninety five	11.00
nineteen ninety five	06-20-1996	1996	11.00
1996	06-20-1997	1997	9.50
1997	06-22-1998	1998	7.50
1998	06-21-1999	1999	5.50
1999	06-20-2000	2000	5.50
2000	06-20-2001	2001	6.50
2001	01-07-2002	2002	5.50
2002	06-30-2003	2003	5.50
2003	01-07-2004	2004	4.75
2004	06-30-2005	2005	5.00
2005	06-30-2006	2006	5.00
2006	02-07-2007	2007	6.25
2007	06-30-2008	2008	7.00
2008	06-30-2009	2009 (up to 31 March)	7.00
2009	06-30-2010	2009 (from 1 April)	5.00
2010	06-30-2011	2010	5.00
2011	02-07-2012	2011	5.00
2012	01-07-2013	2012	5.00
2013	06-30-2014	2013	5.00
2014	06-30-2015	2014	5.00
2015	06-30-2016	2015	4,375
2016	06-30-2017	2016	3.75
2017	02-07-2018	2017	3.75
2018	01-07-2019	2018	3.75
2019	06-30-2020	2019	3.75
2020	06-30-2021	2020	3.75
2021	06-30-2022	2021	3.75
		2022	3.75
		2023	4.0625

The program reflects the expiration date of the declaration period if "I" is indicated in the "To Enter/To Return" section.

If the increase in the liquid quota is motivated by the loss of the right to deductions for investment in habitual residence, both state and regional, due to the circumstances provided for in Additional Provision 45 of the Tax Law having occurred, you must mark the boxes with an enabled for it. (Loss of deductions due to return of floor clauses”

By checking this box, the program will not calculate late payment interest.