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New guides on the latest Spanish tax and immigration developments.
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Se consulta si los contribuyentes del régimen especial de trabajadores desplazados (impatriados) que tributan por el IRNR deben tributar por el Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF) por obligación real. La DGT responde que sí, debido a la remisión normativa que vincula el sujeto pasivo del ITSGF con el del Impuesto sobre el Patrimonio.
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