CUANDO UN CONTRIBUYENTE DEL IMPUESTO SOBRE LA RENTA DE NO RESIDENTES, OBTIENE UNA PÉRDIDA PATRIMONIAL, ¿ESTÁ OBLIGADO A PRESENTAR DECLARACIÓN?
NO, SÓLO EN EL CASO DE QUERER EJERCER EL DERECHO A LA DEVOLUCIÓN DE LAS RETENCIONES O INGRESOS A CUENTA QUE LE HUBIESEN SIDO PRACTICADOS DEBERÁ PRESENTAR DECLARACIÓN.
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