¿QUIENES PUEDEN PRESENTAR LAS DECLARACIONES 210/215 DEL IRNR SIN E.P.?
- EL PROPIO CONTRIBUYENTE.
- SU REPRESENTANTE.
- UN RESPONSABLE SOLIDARIO (PAGADOR, DEPOSITARIO O GESTOR) QUE NO TENGA LA CONDICIÓN DE RETENEDOR.
- EL SUJETO OBLIGADO A RETENER, SI SE TRATA DE UNA SOLICITUD DE DEVOLUCIÓN POR EXCESO DE RETENCIÓN.
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