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V0137-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Financial options exercised with delivery of assets generate capital gains or losses

The taxpayer asks how the sale of a put option that has been exercised, forcing them to purchase shares at a price higher than the market price, is taxed. The DGT responds that these operations are taxed as capital gains or losses within the savings base.

In 6 key points

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2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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