DETERMINACIÓN DE LA BASE IMPONIBLE CORRESPONDIENTE A LAS RENTAS OBTENIDAS POR NO RESIDENTES SIN ESTABLECIMIENTO PERMANENTE.
CON CARÁCTER GENERAL, LA BASE IMPONIBLE ESTARÁ CONSTITUIDA POR LA CUANTÍA INTEGRA DEVENGADA, POR LO QUE NO SERÁ POSIBLE DEDUCIR GASTO ALGUNO.
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