¿Cuál debe ser la base imponible del Gravamen especial aplicable sobre dividendos o participaciones en beneficio de entidades no residentes en territorio español?
La base imponible del gravamen especial estará constituida por el importe íntegro de los dividendos o participaciones en beneficios devengados, sin que resulte fiscalmente deducible la pérdida por deterioro del valor de la participación que pudiera derivarse de la distribución de los beneficios que sean objeto de este gravamen especial.
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