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The consultant asks whether different classes (A and B) of the same investment fund, with different ISINs and fees, are homogeneous values for applying the FIFO rule. The DGT responds that they are not, as the fee differences affect the liquidation value and are not incidental.
Cuestión planteada 1. Si pueden considerarse valores homogéneos entre sí las participaciones pertenecientes a diferentes clases de un mismo fondo de inversión a efectos de la aplicación del criterio FIFO.
Las participaciones de distintas clases de un mismo compartimento no son valores homogéneos si tienen diferentes comisiones de gestión, ya que esto incide en el valor liquidativo y no es un aspecto accesorio. Por tanto, no tienen un contenido sustancialmente similar de derechos y obligaciones. Asimismo, las participaciones de distintos emisores no son valores homogéneos entre sí.
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