Skip to content
V3224-16 ·11 July 2016 ·consulta-vinculante Medium impact
Tax

Stamp duty on promissory notes is applicable if the document serves a payment function

A query was raised regarding whether depositing one's own promissory note into their own current account is subject to Documented Legal Acts tax. The DGT ruled that the tax applies if the promissory note serves a payment function.

In 6 key points

Lifecycle

2016-07-11PublishedPublished 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