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A query was raised regarding whether a cheque issued with a 'not to order' clause for the repatriation of funds is subject to Stamp Duty (AJD). The DGT ruled that, as it cannot be endorsed, it does not fulfill the turnover function required to be subject to the tax.
Cuestión planteada Si un cheque con la configuración previamente expuesta no realiza función de giro a los efectos del ITP y AJD. Y, consecuentemente, está no sujeto a AJD.
Para que un cheque esté sujeto al AJD debe realizar función de giro, lo que requiere que sea a la orden o que sea objeto de endoso. Un cheque que incluya la cláusula «no a la orden» solo es transmisible mediante cesión ordinaria. Por tanto, este tipo de cheque no realiza función de giro y no está sujeto a la modalidad de documentos mercantiles del ITP y AJD.
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