7.6.3.14. Operations in the futures and options market

In operations carried out in regulated futures and options markets, the yield obtained when the operation does not involve coverage of a main operation entered into in the development of the economic activities carried out by the taxpayer will be considered capital gain or loss, in which case they will be taxed as income from said activities.

Capital gains or losses obtained as a result of the aforementioned speculative operations must be attributed to the tax period in which the liquidation of the position or the termination of the contract takes place.