2. Refund of amounts derived from loan interest rate limitation clauses (floor clauses) that would have been considered a deductible expense in previous years
Regulations: Additional Provision forty-fifth Law Personal Income Tax
The refund, in cash or through other compensation measures, of the amounts previously paid to financial entities as interest for the application of clauses will not be included in the tax base of Tax ##1## of limitation of interest rates on loans (the so-called floor clause), along with their corresponding compensatory interests, derived both from agreements entered into with financial entities and from compliance with judgments or arbitration awards.
For a detailed discussion of the " floor clauses " see Chapter 2.
When such amounts subject to refund have been included in statements from previous years as a deductible expense, they will lose such consideration and a complementary self-assessment corresponding to such years must be carried out, without penalty, interest for late payment, or any surcharge within the period between the date of the agreement and the end of the next self-assessment submission period for IRPF .
This regularization will only affect the years for which the Administration's right to determine the tax debt through the appropriate liquidation has not expired.
However, if these are amounts derived from the application of floor clauses that have been satisfied by the taxpayer in 2021 and the agreement to repay them with the financial institution or as a consequence of a court ruling or an arbitration award occurs before Once the deadline for filing self-assessment for Personal Income Tax of 2021 ends (June 30, 2022), they will not be taken into account as a deductible expense in said year.
Note: If the complementary declaration responds to this circumstance, the taxpayer must mark with an "X" the box  of the "Complementary declaration" section of the declaration.