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V3166-21 ·22 December 2021 ·consulta-vinculante Medium impact
Tax

Endorsement of a nominative cheque is subject to Stamp Duty

A query was raised regarding whether the endorsement of a nominative cheque is subject to Stamp Duty (Actos Jurídicos Documentados). The DGT ruled that the endorsement transforms the cheque into an order document that performs a bill of exchange function, thereby making it subject to the tax.

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2021-12-22PublishedPublished 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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