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The taxpayer asks how to identify which fund units are being redeemed to apply the FIFO rule, given that part of their investment originated from a transfer from another fund. The DGT explains that the acquisition date and value will depend on whether the previous transfer was a deferral operation or not.
Cuestión planteada Determinación de las participaciones que deben entenderse reembolsadas a efectos fiscales.
Si el traspaso de participaciones acogió el régimen de diferimiento por reinversión, las nuevas participaciones conservan la fecha y el valor de adquisición de las originales para la aplicación de la regla FIFO. Si el traspaso no acogió dicho régimen, las participaciones se consideran adquiridas en la fecha y por el importe de la nueva suscripción. La regla FIFO identifica como reembolsadas las participaciones adquiridas en primer lugar cuando existen valores homogéneos.
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