{"slug":"how-option-premiums-are-taxed-in-spain","qid":"prima_por_delta","label":"prima_por_delta","post_title":"how-option-premiums-are-taxed-in-spain","post_url":"/blog/lang/es/how-option-premiums-are-taxed-in-spain#q-prima_por_delta","columns":["delta_bucket","prima_media","iv_media_pct"],"rows":[{"delta_bucket":"0 a 0.1","prima_media":0.81,"iv_media_pct":24.9},{"delta_bucket":"0.1 a 0.2","prima_media":1.83,"iv_media_pct":24.4},{"delta_bucket":"0.2 a 0.3","prima_media":3.57,"iv_media_pct":24.2},{"delta_bucket":"0.3 a 0.4","prima_media":5.71,"iv_media_pct":24.4},{"delta_bucket":"0.4 a 0.5","prima_media":8.32,"iv_media_pct":24.7},{"delta_bucket":"0.5 a 0.6","prima_media":11.41,"iv_media_pct":24.9},{"delta_bucket":"0.6 a 0.7","prima_media":15.66,"iv_media_pct":25.9},{"delta_bucket":"0.7 a 0.8","prima_media":19.66,"iv_media_pct":26.7}],"shape":"ranking","sql":"SELECT\n    concat(toString(round(floor(delta * 10) / 10, 1)),\n           ' a ',\n           toString(round(floor(delta * 10) / 10 + 0.1, 1))) AS delta_bucket,\n    round(avg(toFloat64(option_close)), 2)                   AS prima_media,\n    round(avg(implied_volatility) * 100, 1)                  AS iv_media_pct\nFROM global_markets.options_greeks\nWHERE underlying_symbol = 'AAPL'\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() - 60\nGROUP BY delta_bucket\nORDER BY min(delta)","computed_at":"2026-10-04T15:21:54.475938+00:00","elapsed":0.169911513}