Son sujetos pasivos de esta tasa en concepto de sustitutos las














 


  
 
























        





  

 

 




 





 




 




 
 
 
  

 













 
     
       





      




     
















    
     




      







 




 


       





























      




        
























 















 












 


   
  
 




 


 
 






































          


 
 
 









