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The applicant inquired whether their foreign exchange (FOREX) market operations could be classified as an economic activity. The Directorate General for Taxes (DGT) ruled that, as they do not arise from the conduct of an economic activity, they are considered capital gains and losses included in the savings tax base.
Cuestión planteada 1. Si tales operaciones pueden ser catalogadas como actividad económica a efectos del Impuesto sobre la Renta de las Personas Físicas.
Las operaciones en el mercado de divisas (FOREX) suponen una alteración en el patrimonio particular que no proviene del desarrollo de una actividad económica. Por tanto, deben calificarse como ganancias y pérdidas patrimoniales, determinadas por la diferencia entre los valores de adquisición y transmisión. Estas rentas tienen la calificación de renta del ahorro y se integran en la base imponible del ahorro.
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