7.6.3.14. Operations in the futures and options market

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

The capital gains or losses obtained as a consequence 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.