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A taxpayer has enquired about the taxation of selling and subsequently repurchasing put options on official markets. The Directorate General for Taxes (DGT) has ruled that these transactions generate capital gains or losses at the moment the position is closed.
Cuestión planteada Tributación en el IRPF de las citadas operaciones e imputación temporal.
Las operaciones con opciones financieras darán lugar, por regla general, a ganancias o pérdidas patrimoniales, salvo que sean para cobertura de una actividad económica. El resultado se obtiene en el momento de la extinción del contrato, ya sea por vencimiento, ejercicio o por el cierre de la posición mediante recompra. El importe se determina por la diferencia entre la prima cobrada y la pagada, restando los gastos inherentes. Este resultado constituye renta del ahorro.
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