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The inquirer asks how profits and losses from foreign exchange (FOREX) contracts and contracts for difference (CFD) are taxed. The DGT rules that these instruments are derivative financial products that generate capital gains or losses within the savings tax base.
Cuestión planteada 1º. Calificación y tratamiento en el Impuesto sobre la Renta de las Personas Físicas de las rentas procedentes de las operaciones descritas
Los contratos CFD y FOREX se califican como ganancias o pérdidas patrimoniales siempre que el margen aportado sea solo una garantía. El resultado se determina por la diferencia de valores del subyacente o tipos de cambio, incluyendo comisiones y dividendos compensatorios, pero excluyendo los intereses por mantenimiento de posición. Si hay liquidaciones diarias, la alteración patrimonial se imputa al periodo en que se genera el derecho o la obligación de pago.
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