ETF share-class comparison

IUSA vs CSPX

Compare exact share classes, listing currencies and quoted costs. Country tax treatment is outside this product comparison.

Research country (tax not calculated): Spain

Product facts and cost arithmetic only. Spain is the declared research context, not a claim of Spanish tax coverage. No investor-tax or fund-withholding outcome is calculated.

Verified product facts

These facts identify the exact share classes. The issuer reference pages do not date each static field; the verification date records our check, not a historical effective date.

Verified product facts
Field	IUSA	CSPX
Exact share-class name	iShares Core S&P 500 UCITS ETF USD (Dist)	iShares Core S&P 500 UCITS ETF USD (Acc)
ISIN	IE0031442068	IE00B5BMR087
Benchmark	S&P 500 Index	S&P 500 Index
Domicile	Ireland	Ireland
Fund base currency	USD	USD
Replication	Physical	Physical
Selected listings	IUSA · London Stock Exchange · GBP IUSA · Deutsche Börse Xetra · EUR IDUS · London Stock Exchange · USD	CSPX · London Stock Exchange · USD SXR8 · Deutsche Börse Xetra · EUR CSP1 · London Stock Exchange · GBP
Published ongoing charge	0.07% TER Cost source date: 2026-09-05	0.07% TER Cost source date: 2026-09-05
Issuer source	Exact issuer share-class page Verified: 2026-09-05	Exact issuer share-class page Verified: 2026-09-05

A listing currency is the currency of the exchange trade. It does not establish currency hedging or the currencies of the underlying businesses. No investor currency or exchange rate is assumed here.

OCF and TER are the issuer’s reported cost measures, shown under their original labels. They exclude some costs and are not a quote for your broker. Spreads, dealing/FX charges, liquidity, fund-level withholding and investor tax remain outside this comparison.

issuer-facts-2026-09-05-1

What changes between these choices

IUSA and CSPX both track S&P 500 and quote 0.07% TER. They are issued by different iShares legal companies (iShares plc and iShares VII plc). London IUSA trades in GBP while CSPX trades in USD; the GBP accumulating listing is CSP1.

Holding both versions does not add a second benchmark exposure. Cash distributions, reinvestment timing and account treatment matter; counting two tickers is not a measure of diversification.

A cost-only illustration

Fictional €10,000 starting balance, zero gross return, no contributions or withdrawals, the quoted annual charge held constant for 20 years. This isolates the charge; it does not forecast either fund’s return.

IUSA: First-year charge at a constant balance: 7.00 EUR; Balance after 20 years: 9,860.93 EUR; Difference from no charges: 139.07 EUR

CSPX: First-year charge at a constant balance: 7.00 EUR; Balance after 20 years: 9,860.93 EUR; Difference from no charges: 139.07 EUR

Method: first year = 10,000 × charge; final balance = 10,000 × (1 − charge)^20. No tax, spreads, trading fees or FX conversion. Equal quoted charges give equal results in this restricted illustration.

Distributing

IUSA

Pays reported dividends to the fund holder.

Issuer source

Accumulating

CSPX

Reinvests income inside the fund.

Issuer source

What this page compares

Distribution policy: Cash distribution versus reinvestment
Tax context: Country context is shown for research, not a tax calculation
Declared inputs: Ticker pair, country, and issuer sources

Check these ETFs inside my actual portfolio Sample report and calculation assumptions

This page presents product facts and arithmetic inputs. It does not make a personal recommendation.

Issuer links are provided for product details and share-class confirmation.