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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.
Cuestión planteada Si es correcto considerar que el pago de timbres no puede ser aplicado cuando el beneficiario y el pagador son la misma persona, ya que en tal paso el pagaré pasa a ser un cheque y no se le aplican timbres, al no haber acto jurídico alguno sino tan solo un traspaso de fondos.
La tributación por el concepto de documento mercantil en la modalidad de Actos Jurídicos Documentados solo se excluye si la emisión del pagaré no cumple función de giro. Esto ocurre únicamente cuando se expide con la cláusula «no a la orden» o equivalente, circunstancia que no se aprecia en el caso planteado.
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