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Form 100. Personal Income Tax Declaration 2018 Operations in the futures and options market

In operations carried out in the futures and options markets regulated by Royal Decree 1814/1991, of December 20, 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 income from said activities.