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The consultant asks whether a foreign promissory note must be declared as a foreign asset and how it is taxed. The DGT determines that, as a personal and non-transferable right, it is neither a financial asset nor a representative of capital transfer, but does form part of net wealth.
Cuestión planteada
La 'promissory note' no es un activo financiero por su carácter personalísimo y no negociable, por lo que no constituye un valor representativo de la cesión de capitales para la declaración de bienes en el extranjero. No obstante, los importes pendientes de reembolso son derechos de crédito con contenido económico que integran el patrimonio neto y deben tributar en el Impuesto sobre el Patrimonio valorados por su precio de mercado. Los rendimientos percibidos se califican como rendimientos por la cesión a terceros de capitales propios.
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