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A taxpayer inquired about the taxation of results from CFD index contracts and FOREX currency contracts. The DGT ruled that these results constitute capital gains or losses and explained their integration and offsetting procedures under current regulations.
Cuestión planteada Si puede compensar en el Impuesto sobre la Renta de las Personas Físicas el resultado negativo del año derivado de las operaciones realizadas con los mencionados contratos, con otras ganancias patrimoniales del mismo año, e imputación temporal de los resultados.
Los resultados de contratos por diferencias (CFD) y de contratos sobre pares de divisas (FOREX) se califican como ganancias o pérdidas patrimoniales. Los resultados por diferencias de tipo de cambio se imputan al ejercicio en que se cierre el contrato, mientras que las liquidaciones por 'rollover' se imputan cuando se realizan. A partir de 2013, solo las ganancias o pérdidas de contratos con más de un año de duración se integran en la base del ahorro; el resto se integra en la base general.
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