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V3183-20 ·22 October 2020 ·consulta-vinculante Medium impact
Tax

CFD contract results are taxed as capital gains or losses for Income Tax purposes

The taxpayer asks how to tax the results of trading CFDs. The DGT rules that, if the margin serves only as a guarantee, these contracts are not considered transfers of own capital, but rather capital gains or losses.

In 6 key points

Lifecycle

2020-10-22PublishedPublished 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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