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V0267-25 ·13 March 2025 ·consulta-vinculante Medium impact
Tax

Earnings from ETC sales deemed mobile capital income subject to retention

A consultant asks whether profits from trading 'exchange traded commodity' (ETC) instruments are subject to IRPF retention. The DGT responds that as ETCs are debt instruments, the profits from their transfer constitute mobile capital income and are subject to retention.

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2025-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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