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The inquirer asks whether endorsing cheques for collection that contain a 'not to order' clause is subject to Transfer Tax and Documented Legal Acts Tax (ITPAJD). The DGT indicates that if an endorsement is made, the document is transformed into an 'to order' instrument and becomes subject to the tax.
Cuestión planteada Si la emisión, el endoso "para cobranza" y/o el cobro de dichos cheques "no a la orden" cuyo librado es dicho banco está sujeto sin estar exento y, por lo tanto, tributa por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados en la modalidad de Actos Jurídicos Documentados. Documentos Mercantiles.
Los cheques que cumplen función de giro o son objeto de endoso están sujetos al ITPAJD en la modalidad de actos jurídicos documentados. Si un cheque con cláusula "no a la orden" se endosa, aunque sea con efectos limitados, se transforma en un documento a la orden y el primer endosante será el sujeto pasivo. No obstante, según la Ley Cambiaria y del Cheque, los cheques con cláusula "no a la orden" no son transmisibles por endoso, sino mediante cesión ordinaria.
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