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A taxpayer has enquired about the taxation of CFD transactions and the timing for recognising losses. The DGT has ruled that these contracts are derivative products, the settlement of which generates capital gains or losses within the savings tax base.
Cuestión planteada Tributación de las operaciones realizadas e imputación temporal de la pérdida obtenida.
Los CFDs se califican como ganancias o pérdidas patrimoniales según el artículo 33.1 de la LIRPF, ya que el margen no es una cesión de capitales propios. El resultado se determina por la diferencia de valor del subyacente, incluyendo comisiones y compensaciones de dividendos, pero excluyendo intereses de financiación. La imputación temporal ocurre cuando se genera el derecho u obligación de pago, pudiendo ser diaria si existen liquidaciones diarias.
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