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Una entidad de tenencia de valores extranjeros (ETVE) consulta si los dividendos que reparte a un socio en Curaçao están sujetos a IRNR cuando estos provienen de beneficios exentos de otras sociedades. La DGT responde que no tributarán si se cumplen los requisitos del régimen ETVE y se pueden identificar inequívocamente dichas rentas.
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