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V0887-25 ·23 May 2025 ·consulta-vinculante Medium impact
Tax

Non-professional foreign exchange trading profits classified as capital gains or losses

A taxpayer asks whether non-professional foreign exchange trading profits should be declared as capital income. The DGT responds that, as not constituting an economic activity, such profits are considered capital gains or losses.

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2025-05-23PublishedPublished 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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