Starting January 1, 2026, earnings obtained by individual investors from investments in open-ended investment funds will be taxed at source, as follows:

• by applying a rate of 3% to each gain from the transfer of securities that were acquired and disposed of in a period exceeding 365 days, inclusive, from the date of acquisition
• by applying a rate of 6% to each gain from the transfer of securities that were acquired and disposed of within a period of less than 365 days from the date of acquisition

See more details here.