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V2287-18 ·3 August 2018 ·consulta-vinculante Medium impact
Tax

Negotiable instruments issued abroad are taxable if they have legal or economic effects in Spain

A Spanish company asks whether issuing a bill of exchange in Ireland, which could be endorsed to non-residents, is subject to ITPAJD. The DGT responds that the transaction is subject to taxation if it has legal or economic effects in Spain.

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2018-08-03PublishedPublished 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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