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V0152-26 ·27 January 2026 ·consulta-vinculante Medium impact
FISCAL

Gains from the purchase and sale of shares in US dollars and their subsequent conversion into euros are taxed as capital gains

The taxpayer inquires about the tax treatment of the purchase and sale of shares in US dollars and the conversion of said currency into euros. The DGT responds that the transfer of shares generates capital gains or losses and that the conversion of foreign currency also generates this type of income.

In 6 key points

Lifecycle

2026-01-27PublishedPublished 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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