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A company has enquired whether promissory notes received as payment, which do not specify being either 'to order' or 'not to order', are subject to tax. The DGT has ruled that, as they do not include an exclusion clause, they are considered negotiable instruments subject to Stamp Duty.
Cuestión planteada Sujeción a la modalidad de actos jurídicos documentados del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados
Los pagarés cambiarios que no incorporen la cláusula "no a la orden" cumplen la función de giro y están sujetos a la modalidad de actos jurídicos documentados del ITP y AJD. Al no existir dicha cláusula, el documento es transmisible por endoso y se considera documento mercantil. El sujeto pasivo del impuesto es la persona o entidad que expida el pagaré.
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