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V0597-18 ·6 March 2018 ·consulta-vinculante Medium impact
Tax

CFD and FOREX contract results classified as capital gains or losses for Income Tax purposes

The inquirer asks how profits and losses from foreign exchange (FOREX) contracts and contracts for difference (CFD) are taxed. The DGT rules that these instruments are derivative financial products that generate capital gains or losses within the savings tax base.

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2018-03-06PublishedPublished 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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