{"slug":"how-option-premiums-are-taxed-in-spain","qid":"itm_al_vencimiento","label":"itm_al_vencimiento","post_title":"how-option-premiums-are-taxed-in-spain","post_url":"/blog/lang/es/how-option-premiums-are-taxed-in-spain#q-itm_al_vencimiento","columns":["delta_bucket","contratos_count","pct_itm_al_vencimiento"],"rows":[{"delta_bucket":"0 a 0.1","contratos_count":1194,"pct_itm_al_vencimiento":8.5},{"delta_bucket":"0.1 a 0.2","contratos_count":1161,"pct_itm_al_vencimiento":17.1},{"delta_bucket":"0.2 a 0.3","contratos_count":850,"pct_itm_al_vencimiento":28},{"delta_bucket":"0.3 a 0.4","contratos_count":807,"pct_itm_al_vencimiento":43.2},{"delta_bucket":"0.4 a 0.5","contratos_count":810,"pct_itm_al_vencimiento":55.6},{"delta_bucket":"0.5 a 0.6","contratos_count":943,"pct_itm_al_vencimiento":67.9},{"delta_bucket":"0.6 a 0.7","contratos_count":1222,"pct_itm_al_vencimiento":81.8},{"delta_bucket":"0.7 a 0.8","contratos_count":995,"pct_itm_al_vencimiento":85.6}],"shape":"ranking","sql":"SELECT\n    concat(toString(d.delta_floor), ' a ', toString(round(d.delta_floor + 0.1, 1))) AS delta_bucket,\n    count()                                                                         AS contratos_count,\n    round(100 * countIf(d.cierre_vencimiento > d.strike) / count(), 1)              AS pct_itm_al_vencimiento\nFROM\n(\n    SELECT\n        g.delta_floor AS delta_floor,\n        g.strike      AS strike,\n        a.close_px    AS cierre_vencimiento\n    FROM\n    (\n        SELECT\n            ticker,\n            argMin(round(floor(delta * 10) / 10, 1), date) AS delta_floor,\n            argMin(toFloat64(strike_price), date)         AS strike,\n            toDate(any(expiration_date))                  AS vencimiento,\n            any(underlying_symbol)                        AS subyacente\n        FROM global_markets.options_greeks\n        WHERE underlying_symbol IN ('AAPL', 'MSFT', 'KO', 'SPY')\n          AND lower(option_type) IN ('call', 'c')\n          AND iv_converged = 1\n          AND volume > 0\n          AND days_to_expiry BETWEEN 30 AND 45\n          AND delta BETWEEN 0.05 AND 0.75\n          AND date >= today() - 420\n          AND date <  today() - 45\n        GROUP BY ticker\n    ) AS g\n    INNER JOIN\n    (\n        SELECT\n            ticker,\n            date,\n            toFloat64(close) AS close_px\n        FROM global_markets.stocks_daily_aggs\n        WHERE ticker IN ('AAPL', 'MSFT', 'KO', 'SPY')\n          AND date >= today() - 420\n    ) AS a ON a.ticker = g.subyacente AND a.date = g.vencimiento\n) AS d\nGROUP BY d.delta_floor\nHAVING count() >= 25\nORDER BY d.delta_floor","computed_at":"2026-10-04T15:22:02.044476+00:00","elapsed":6.07910173}