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A consultant asks whether profits from trading 'exchange traded commodity' (ETC) instruments are subject to IRPF retention. The DGT responds that as ETCs are debt instruments, the profits from their transfer constitute mobile capital income and are subject to retention.
Cuestión planteada Si los beneficios obtenidos por la venta del referido instrumento financiero están sometidos a retención a cuenta del Impuesto sobre la Renta de las Personas Físicas de la consultante.
Los instrumentos financieros ETC analizados son valores de deuda y, por tanto, generan rendimientos del capital mobiliario derivados de la cesión a terceros de capitales propios. En las operaciones de compra y venta, el rendimiento será la diferencia entre el valor de transmisión y el de adquisición, restando los gastos accesorios. Al ser rendimientos del capital mobiliario, están sujetos a retención cuando la operación se canaliza a través de una entidad financiera.
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