
handle: 10045/45452 , 10045/45449 , 10045/45857
Analiza la utilización en la LIRNR de los criterios de territorialidad y pago como criterios de sujeción al IRNR, detallando su aplicación a los distintos componentes de la renta obtenida en España por una persona no residente en territorio español
Derecho Financiero y Tributario, Hecho Imponible IRNR, Rentas obtenidas en España, Tributación no residentes, Fiscalidad internacional
Derecho Financiero y Tributario, Hecho Imponible IRNR, Rentas obtenidas en España, Tributación no residentes, Fiscalidad internacional
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