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MEDIUM
FISCAL

Investment fund holdings replicating the same index are not homogeneous

V2234-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2234-25
Published
24 Nov 2025

Summary

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.

In 5 key points

Lifecycle

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

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