Ben nailed it with this being a tax vs. performance tracking issue. To add 
to his response, if performance tracking is more important, I'd do a 
regular sell transaction followed by a buy transaction, both at current 
market prices, and book the Income into a 
Income:Capital-Gains:Unrealized-for-Taxes account. When you later realize 
it for taxes, move that income from this into a 
Income:Capital-Gains:Realized account.

On Thursday, May 27, 2021 at 12:13:10 PM UTC-7 [email protected] wrote:

> I think you'll have to make some tradeoffs to represent this.
> For tax tracking purposes, you'll want to keep the total cost basis the 
> same. That will let you calculate realized profit when you choose to sell.
> For investment performance purposes, you want to know what price you 
> actually bought it at.
>
> Assuming the tax part is more important to you, you can track like this:
>
> 2021-01-01 * "Buy"
>   Assets:Brokerage  10 AAA {{10 EUR}}; Buy 10 AAA at 1 EUR each.
>   Assets:Bank      -10 EUR
>
> 2021-05-01 * "Exchange"
>   Assets:Brokerage  -10 AAA {1 EUR}  ; AAA price is now 2 EUR per unit. 20 
> EUR transfer.
>   Assets:Brokerage   4 BBB {{ 10 EUR }} ; BBB current price 5 EUR. Buy 20 
> EUR of BBB, 10 EUR cost.
>
>
> An important downside of this method: Beancount uses the `units * cost` as 
> the weight of the posting. That means that if you made a typo and exchanged 
> into 40 BBB, Beancount has no way to check that.
>
> On Thu, May 27, 2021 at 1:52 AM Pablo Osers <[email protected]> wrote:
>
>> Hi guys,
>>
>> Quick question, how would you input the internal transfer/switch from one 
>> index fund to another without accounting any Gains/Losses.
>>
>> In SPAIN, we can "swap" or "move" the units of one index fund to another 
>> without generating any gains/losses until the final SELL operation.
>>
>> Best regards
>> Pablo
>>
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