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A taxpayer asks whether losses from FOREX and CFD transactions carried out in an account held in his wife's name belong to him, given that he used his own funds. The DGT rules that losses correspond to the account holder, unless it is conclusively demonstrated that the ownership of the deposited amounts belonged to the inquirer.
Cuestión planteada Al haberse efectuado realmente las operaciones con fondos exclusivos del consultante, pregunta sobre la titularidad de las pérdidas.
Las ganancias y pérdidas patrimoniales se atribuyen a los titulares de los bienes o derechos de los que provengan. En este caso, las pérdidas en contratos FOREX y CFD se atribuyen a quien ostente la titularidad de la cuenta donde se operó. No obstante, esta titularidad puede desvirtuarse si se acredita mediante pruebas admitidas en Derecho que la titularidad de los importes depositados correspondía al consultante y no a su cónyuge.
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