¿Cuándo se devenga el Gravamen especial aplicable sobre dividendos o participaciones en beneficio de entidades no residentes en territorio español?
En el supuesto de dividendos o participaciones en beneficios de entidades no residentes en territorio español, el gravamen especial se devengará el día del acuerdo de distribución de beneficios por la junta general de accionistas, u órgano equivalente.
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