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V3357-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Tax treatment of last-resort securities lending for the CCP, the lender, and the borrower

The query concerns 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 Tax and Personal Income Tax for the CCP, as well as for the lenders and borrowers.

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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