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A taxpayer has enquired about the taxation of short-term income from operations involving shares, futures, commodities, CFDs and forex. The Directorate General for Taxes (DGT) responds that, unless they are for hedging economic activities, these incomes are classified as capital gains or losses.
Cuestión planteada Como tributan en el Impuesto sobre la Renta de las Personas Físicas las rentas obtenidas por la compraventa a corto plazo de acciones cotizadas, futuros, commodities, contratos por diferencias y contratos forex sobre divisas.
Las ventas de acciones generan ganancias o pérdidas patrimoniales por cada transmisión. Los futuros financieros, CFDs y contratos forex se califican como ganancias o pérdidas patrimoniales, siempre que no cubran operaciones de una actividad económica. En el caso de CFDs y forex, la alteración patrimonial se imputa en cada liquidación diaria. Los resultados de estos instrumentos forman parte de la base imponible del ahorro.
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