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V2234-25 ·24 November 2025 ·consulta-vinculante Medium impact
Tax

Investment fund holdings replicating the same index are not homogeneous

The consultant asks whether investments in different investment funds replicating the same index are homogeneous. The DGT responds that they are not, and therefore the exemption from computing capital losses under article 33.5 LIRPF does not apply.

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2025-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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