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Se consulta si los contribuyentes acogidos al régimen especial de trabajadores desplazados (impatriados) que tributan por el IRNR deben tributar por obligación real en el Impuesto Temporal de Solidaridad de las Grandes Fortunas. La DGT responde que sí, debido a la remisión que hace la ley de este impuesto a la normativa del Impuesto sobre el Patrimonio.
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