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A taxpayer has requested clarification on how to tax payments received for conducting trades in accounts funded by third parties. The Directorate General for Taxes (DGT) has determined that, as these payments do not constitute employment income or capital gains, they are classified as income from economic activities.
Traders using funded accounts must report their earnings as business income rather than employment income or capital gains, affecting their tax obligations and social security contributions.
The tax team reviews your specific situation.
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