Skip to content
V1622-23 ·7 June 2023 ·consulta-vinculante Medium impact
Tax

Cancellation of a movable pledge via public deed is subject to AJD tax

A query was raised regarding whether the deed for the cancellation of a non-possessory pledge held by a pharmacy is subject to Stamp Duty (AJD) and who is liable for the payment. The DGT has determined that it is taxable and that the taxpayer is the party requesting the deed.

In 6 key points

How it affects those involved

This ruling clarifies the tax liability for the cancellation of movable security interests, confirming that such acts trigger Stamp Duty and identifying the party responsible for payment.

Lifecycle

2023-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact