LOS RENDIMIENTOS DERIVADOS DE LA PARTICIPACION EN LOS FONDOS PROPIOS DE ENTIDADES, ¿CUANDO SE ENTIENDEN OBTENIDOS EN TERRITORIO ESPAñOL?
CUANDO SE TRATE DE LOS DERIVADOS DE LA PARTICIPACION EN FONDOS PROPIOS DE ENTIDADES RESIDENTES, SIN PERJUICIO DE LO DISPUESTO EN EL ARTICULO 118 DE LA LEY DEL IMPUESTO SOBRE SOCIEDADES.
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