ETF share-class comparison

VUSA vs VUAA

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	VUSA	VUAA
Exact share-class name	Vanguard S&P 500 UCITS ETF (USD) Distributing	Vanguard S&P 500 UCITS ETF (USD) Accumulating
ISIN	IE00B3XXRP09	IE00BFMXXD54
Benchmark	S&P 500 Index	S&P 500 Index
Domicile	Ireland	Ireland
Fund base currency	USD	USD
Replication	Physical	Physical
Selected listings	VUSA · London Stock Exchange · GBP VUSA · Deutsche Börse Xetra · EUR VUSD · London Stock Exchange · USD	VUAA · London Stock Exchange · USD VUAA · Deutsche Börse Xetra · EUR VUAG · London Stock Exchange · GBP
Published ongoing charge	0.07% OCF Cost source date: 2026-07-31	0.07% OCF Cost source date: 2026-07-31
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

VUSA and VUAA both track the S&P 500. VUSA distributes quarterly; VUAA accumulates. At London, VUSA trades in GBP and VUAA in USD. VUAG is the GBP accumulating listing, so compare the ISIN and venue before comparing a broker’s dealing costs.

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.

VUSA: 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

VUAA: 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

VUSA

Pays reported dividends to the fund holder.

Issuer source

Accumulating

VUAA

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.