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Form 100. 2019 Personal Income Tax return

8,2,3,14. Futures and options market transactions

In transactions carried out in the futures and options markets regulated by Royal Decree 1814/1991 of 20 December, capital gain or loss when the transaction does not cover a principal transaction arranged in the course of the economic activities carried out by the taxpayer, in which case they will be taxed as returns on these activities.