¿QUE TIPO DE GRAVAMEN RESULTA APLICABLE A LAS RENTAS DERIVADAS DELA TRANSMISIÓN O REEMBOLSO DE ACCIONES O PARTICIPACIONES REPRESENTATIVAS DEL CAPITAL O PATRIMONIO DE I.INVERSION COLECTIVA?
EL TIPO DE GRAVAMEN VARIA SEGUN 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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