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A taxpayer under the special regime for displaced persons asks whether forex and currency trading profits must be declared. The DGT responds that gains from forex and currency transactions with a Spanish investment society acting as counterpart are considered Spanish-source income.
Cuestión planteada Si deben incluirse en la declaración del Impuesto sobre la Renta de las Personas Físicas correspondiente a 2023 los beneficios obtenidos de las operaciones señaladas en la descripción de hechos.
Las operaciones FOREX y de cambio de divisas realizadas con fines de inversión califican como ganancias o pérdidas patrimoniales. Si estas operaciones son OTC y la sociedad de valores española actúa como contrapartida, las ganancias se consideran obtenidas en España según el TRLIRNR. Por tanto, el contribuyente acogido al régimen especial del artículo 93 de la LIRPF debe incluirlas en su declaración.
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