FIFO rule between ESPP and RSU gained shares

[barbaros]

Sorry for the newbie question, I am aware that there is FIFO rule in Ireland when selling your shares. My question is, I get some shares via ESPP and RSU methods. After RSUs are vested I think? (not sure) they are treated just like a usual share.

If I want to sell my recently vested RSUs while I already hold the same stocks that I got via ESPP few years ago, how does FIFO work here for the CGT? So I bought the stocks via ESPP that was 90 dollars few years ago, but while still holding them I got RSUs vested as 110 dollars per share.

If I want to sell those vested RSUs while keeping the shares I got via ESPP, do I have to calculate the CGT for 90 dollars (ESPP buy price) or for 110 dollars (RSU vest price).

TLDR; does FIFO mix and match between ESPP and RSU or are they separate?

Thanks!

 

[jpd]

They are the same share - so FIFO rules

 

[Iri2903]

The only situation which the FIFO rule doesn't apply is if you sell the same shares that you have bought less than four weeks previously (last in, first out).

Other scenarios are FIFO.

https://www.irishtimes.com/business...ing-shares-to-lock-in-capital-gains-1.4808330