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V3356-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Tax treatment of last-resort securities lending based on tax type and taxpayer status

A query has been raised regarding the tax treatment of last-resort securities lending carried out by a Central Counterparty (CCP) to resolve settlement issues. The DGT analyses the implications for Corporate Income Tax and Personal Income Tax for both the lender and the borrower.

In 6 key points

Lifecycle

2016-07-15PublishedPublished 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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