{"slug":"how-option-premiums-are-taxed-in-spain","qid":"prima_y_cuota","label":"prima_y_cuota","post_title":"how-option-premiums-are-taxed-in-spain","post_url":"/blog/lang/es/how-option-premiums-are-taxed-in-spain#q-prima_y_cuota","columns":["symbol","prima_contrato_usd","cuota_tramo_19_usd"],"rows":[{"symbol":"MSFT","prima_contrato_usd":624,"cuota_tramo_19_usd":118.64},{"symbol":"SPY","prima_contrato_usd":394,"cuota_tramo_19_usd":74.78},{"symbol":"AAPL","prima_contrato_usd":357,"cuota_tramo_19_usd":67.88},{"symbol":"NVDA","prima_contrato_usd":343,"cuota_tramo_19_usd":65.13},{"symbol":"KO","prima_contrato_usd":72,"cuota_tramo_19_usd":13.69}],"shape":"ranking","sql":"SELECT\n    underlying_symbol                                   AS symbol,\n    round(avg(toFloat64(option_close)) * 100, 0)        AS prima_contrato_usd,\n    round(avg(toFloat64(option_close)) * 100 * 0.19, 2) AS cuota_tramo_19_usd\nFROM global_markets.options_greeks\nWHERE underlying_symbol IN ('AAPL', 'MSFT', 'NVDA', '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 0.20 AND 0.30\n  AND date >= today() - 60\nGROUP BY symbol\nORDER BY prima_contrato_usd DESC","computed_at":"2026-10-04T15:21:55.841470+00:00","elapsed":0.835284716}