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V1686-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Debt acknowledgement is exempt from ITPAJD regardless of the document used

A query was raised regarding whether a debt acknowledgement can be made via a private document to qualify for tax exemption. The DGT ruled that the transaction is exempt regardless of the document used to record it.

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2024-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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