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Instrucciones para Llenar los Anejos: Anejo A Individuo Deducciones Aplicables a Contribuyentes que Sean Individuos . ¿A qué se vincula el complemento?Percepciones Tarjetas para Pago Servicios a No Residentes (R. Como generadores del impuesto y ella tiene por objeto el pago del tributo. Pago total o parcial del valor nominal (capital) de una deuda o préstamo.