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The taxpayer asks how the sale of a put option that has been exercised, forcing them to purchase shares at a price higher than the market price, is taxed. The DGT responds that these operations are taxed as capital gains or losses within the savings base.
Question posed: Taxation of the operations carried out.
Operations with financial options in regulated markets are taxed as capital gains or losses, unless they constitute hedging for an economic activity. In the case of a put option exercised with delivery of the asset, the seller of the option obtains a capital gain or loss calculated as the difference between the premium received and the difference between the market value of the acquired underlying asset and the strike price, minus expenses. The underlying asset is considered to be acquired at market value.
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