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inkomstenbelasting

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inkomstenbelasting

Last Update: 2018-03-04
Usage Frequency: 5
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Spanish

con arreglo al artículo 13, apartado 2, letra b), de la wv 1964, por «deudas interiores» se entienden las deudas garantizadas con una hipoteca sobre un bien inmueble situado en los países bajos, en la medida en que se tengan en cuenta los intereses y gastos correspondientes a dichas deudas para determinar los rendimientos interiores brutos en el sentido del artículo 49 de la wet op inkomstenbelasting 1964 (ley de 1964 del impuesto sobre la renta), de 16 de diciembre de 1964.

English

under article 13(2)(b) of the wv 1964, ‘domestic debts’ include debts secured by a mortgage on immovable property situated in the netherlands to the extent that the interest and charges relating to those debts are taken into account for the purposes of determining gross domestic income under article 49 of the 1964 law on income tax (wet op de inkomstenbelasting 1964) of 16 december 1964.

Last Update: 2014-02-06
Usage Frequency: 1
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