¿QUE TIPO DE GRAVAMEN RESULTA APLICABLE A LOS DIVIDENDOS Y OTROS RENDIMIENTOS DERIVADOS DE LA PARTICIPACION EN LOS FONDOS PROPIOS DE UNA ENTIDAD?
EL TIPO DE GRAVAMEN VARIA SEGÚN EL AñO DE DEVENGO (VER CUADRO)
Año de devengo |
2011 |
2012-2014 |
2015 (desde 01.01 hasta 11.07) |
2015(desde 12.07 hasta 31.12) | 2016 |
Tipo impositivo |
19% |
21% |
20% |
19,50% | 19% |
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