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A taxpayer queried whether promissory notes issued by companies to repay financing are subject to the Stamp Duty (ITPAJD). The DGT ruled that while the issuance is subject to the tax, these instruments are exempt as they represent the formalisation of a loan.
Cuestión planteada Si los pagarés emitidos por deudores corporativos (empresas), a modo de instrumentación de la financiación concedida por la consultante en el ejercicio de su actividad habitual de financiación, han de someterse a gravamen por la modalidad de Actos Jurídicos Documentados, Documentos Mercantiles, del Impuesto sobre Transmisiones y Actos Jurídicos Documentados.
La emisión de pagarés en serie, al descuento y transmisibles, que sirven para restituir un préstamo recibido, está sujeta a la modalidad de actos jurídicos documentados del ITPAJD según el artículo 33 del TRLITPAJD. No obstante, dichos pagarés están exentos del impuesto conforme al artículo 45.I.B).15 del mismo texto, ya que la exención se aplica a los préstamos independientemente de la forma en que se instrumenten.
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