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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.
Cuestión planteada El consultante plantea si pueden considerarse valores homogéneos entre sí las participaciones emitidas por distintos fondos de inversión que replican un mismo índice de referencia a los efectos de lo previsto en las letras f) y g) del artículo 33.5 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las participaciones emitidas por distintos fondos de inversión no tienen la consideración de valores homogéneos entre sí, aun cuando repliquen un mismo índice de referencia. Por tanto, no resulta de aplicación lo previsto en las letras f) y g) del artículo 33.5 de la LIRPF para estos casos.
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