Instrument sheet
State Street SPDR S&P 500 UCITS ETF (Dist)
IE00B6YX5C33ETFUCITS
Stock-exchange tax, on buying and on selling alike
% of the order amountPer-transaction ceiling: €1,300.00
State Street SPDR S&P 500 UCITS ETF (Dist) is not registered in Belgium and is domiciled in the EEA (ISIN prefix IE): 0.12%, whichever share class it is.
What we have recorded
An ISIN encodes a country and an identifier, and nothing else. Everything below it is recorded by hand, row by row.
| Kind of instrument | ETF |
|---|---|
| UCITS, or an AIF recognised in the EEA | Yes |
| Share class | Distributing |
| Registered for public offering in Belgium | Not registered |
| Reynders tax scope (art. 19bis) | Not assessed |
| Domicile (ISIN prefix)Derived from the ISIN | IE |
| Tax bucket applied | ETFs registered in the EEA, outside Belgium |
Reynders tax (art. 19bis)
When units in a fund investing more than 10% in debt claims are sold or redeemed, Belgium taxes the interest component of the gain — the fund's Belgian TIS — at 30%, and the 10% capital-gains tax then applies to the remainder.
Whether State Street SPDR S&P 500 UCITS ETF (Dist) is in scope has not been assessed: neither its asset test nor, for a distributing class, its statutes have been read.
Where this comes from
- Belgian registration
- Not on the FSMA register. Umbrella is SSGA SPDR ETFs Europe I plc — see IE00BFY0GT14 for the search that established the absence, run 2026-08-05.
- Reynders scope (art. 19bis)
- Not assessed. Scope turns on the asset test (>10% in debt claims; 25% for lots acquired before 2018) plus, for a distributing class, the statutes' distribution wording — none of which has been read for this fund. Recorded Unknown on 2026-09-01 (WS-31 Phase 1); the factsheet's bond share and replication method, or the fund appearing on an issuer Belgian-TIS page, would settle it.
- How the row was built
- Checksum valid (ISO 6166). Read from the SSGA factsheet (spy5-gy) on 2026-08-05.
What brokers are recorded as charging on this ISIN
No broker rate is on file for this ISIN.
What it costs on one order
Open the stock-exchange tax simulator with this ISIN already filled in.
Simulate an order on IE00B6YX5C33Frequently asked questions
- What stock-exchange tax applies to State Street SPDR S&P 500 UCITS ETF (Dist)?
- We apply 0.12% of the order amount, on buying and on selling alike. The same rate applies in both directions: TOB is a tax, not a broker commission.
- Why this rate rather than another?
- For a fund, 1.32% requires two conditions at once: registration for public offering in Belgium (FSMA) and an accumulating share class. Miss either one and the rate falls to 0.12%. The reasoning applied to IE00B6YX5C33 is set out on this page, with its sources.
- Has this classification been verified?
- It is sourced but not yet independently verified: nobody has checked this row against State Street SPDR S&P 500 UCITS ETF (Dist)'s KID or against a real statement. The exact sources are cited on this page so that you can follow them.
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