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V0885-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Income from Contracts for Difference (CFDs) taxed as capital gains or losses in the savings tax base

The inquirer asks how profits or losses obtained through CFD trading are taxed. The DGT rules that, as they do not constitute a transfer of own funds, these results are classified as capital gains or losses.

In 6 key points

How it affects those involved

This clarification confirms the tax treatment of CFD trading results, ensuring they are correctly categorised as capital gains or losses rather than income from the transfer of capital.

Lifecycle

2021-04-14PublishedPublished 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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