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The taxpayer asks whether intraday transactions involving bond and stock index futures can benefit from the loss offsetting rules set out in Article 33.5 of the LIRPF. The DGT rules that they cannot, as futures are classified as financial instruments rather than securities or shares admitted to trading.
Cuestión planteada Si en relación con las operaciones con futuros financieros descritas resultan de aplicación las reglas previstas en el artículo 33.5. letras f) y g) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los contratos de futuros financieros constituyen instrumentos distintos de los valores o participaciones negociables según la normativa financiera. Por tanto, no resultan de aplicación las reglas de las letras f) y g) del artículo 33.5 de la Ley 35/2006 para estas operaciones. La distinción entre valores negociables e instrumentos financieros se mantiene en el texto refundido de la Ley del Mercado de Valores.
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