ETF taxation database
ETF taxation

Amundi PEA S&P 500 UCITS ETF Acc · Italian taxation

ISIN: FR0011871128Ticker: L8IP (Xetra) · PSP5 (Euronext Parigi)Issuer: Amundi
white-list share (in the public documents we track)
not found

In the public tax documents from Amundi that we track every semester, no share appears for this fund. It is declared as equity — for equity funds the share is usually zero or very small — but this issuer certifies equity funds too (sometimes with non-zero shares), so we do not infer it.

What the law says

Under Italian Revenue Agency Circular 11/E of 28 March 2012, if the issuer does not communicate the share it is deemed to be zero: the full 26% rate then applies. This is normally why your broker applies 26%. Communication, however, can happen through any channel — including documents we have not found, or intermediaries only: if your broker has a communicated share, a lower rate may apply. Check with them.

This page describes the ITALIAN taxation of ETFs (D.L. 138/2011) and applies to investors who are tax-resident in Italy. Other countries apply their own rules.

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FAQ

Which rate applies to Amundi PEA S&P 500 UCITS ETF Acc?

If no share was communicated, under Circular 11/E/2012 it is deemed zero and the 26% rate applies — normally what brokers do. But communication can reach intermediaries only: if your broker has a share on file, a lower rate may apply. Check with them.

Can this page change?

Yes: should the fund appear in the issuer's white-list document, this page would show the certified share and its semester, like the other funds in the database.

This information records issuer-declared data and is not tax advice: the effective rate on your account depends on your regime and broker — check with your bank or tax adviser.