RENDIMIENTOS DERIVADOS DE DEUDA PUBLICA OBTENIDOS POR CONTRIBU- YENTES DEL I.R.N.R. SIN MEDIACION DE ESTABLECIMIENTO PERMANENTE.
ESTOS RENDIMIENTOS ESTAN EXENTOS CON INDEPENDENCIA DEL LUGAR DE RESIDENCIA DEL PERCEPTOR . SE INCLUYEN EN EL CONCEPTO DE RENDI- MIENTOS TANTO LOS INTERESES COMO LOS DERIVADOS DE LA TRANSMISION,REEMBOLSO O AMORTIZACION.
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