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A query was raised regarding whether the issuance and collection of cheques to access funds from a joint account is subject to ITPAJD. The DGT ruled that if the cheque does not include an 'to order' clause and is not intended for endorsement, the taxable event does not occur.
Cuestión planteada Si la emisión y cobro de los cheques quedan sujetas al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Para que un documento cumpla función de giro y esté sujeto al impuesto, debe acreditar remisión de fondos o ser un cheque a la orden o endosable. En el caso planteado, al no contener la cláusula 'a la orden' ni existir intención de endoso, no está sujeto al ITPAJD. No obstante, si se produjera un endoso, el cheque pasaría a tributar por actos jurídicos documentados.
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