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A taxpayer has requested clarification on how to tax payments received for conducting trades in accounts funded by third parties. The Directorate General for Taxes (DGT) has determined that, as these payments do not constitute employment income or capital gains, they are classified as income from economic activities.
Cuestión planteada Primera Cuestión: Calificación tributaria de los rendimientos obtenidos como remuneración de la cuenta financiada.
Las cantidades percibidas por operar cuentas simuladas no son rendimientos del trabajo ni ganancias patrimoniales, ya que no existe relación laboral ni variación del patrimonio personal. Al operar con recursos ajenos y actuar como prestador de servicios mediante un contrato de comisión, la actividad tiene naturaleza mercantil. Por tanto, los ingresos se califican como rendimientos de actividades económicas y se integran en la base imponible como renta general.
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