{"id":111395,"date":"2018-03-11T10:37:51","date_gmt":"2018-03-11T10:37:51","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-tributacion-del-autoconsumo-en-el-impuesto-sobre-el-valor-anadido\/"},"modified":"2018-03-11T10:37:51","modified_gmt":"2018-03-11T10:37:51","slug":"la-tributacion-del-autoconsumo-en-el-impuesto-sobre-el-valor-anadido","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-tributacion-del-autoconsumo-en-el-impuesto-sobre-el-valor-anadido\/","title":{"rendered":"La tributaci\u00f3n del autoconsumo en el impuesto sobre el valor a\u00f1adido"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Carlota Ruiz De Velasco Pun\u00edn <\/strong><\/h2>\n<p>La tributaci\u00f3n del autoconsumo en el impuesto sobre el valor a\u00f1adido constuye un \u00e1mbito que apenas ha sido estudiado por la doctrina tributarista espa\u00f1ola, y sin embargo la realidad econ\u00f3mica demuestra que pueden existir numerosas, y a veces complejas, situaciones de autoconsumo. A ello se a\u00f1ade adem\u00e1s la existencia de una normativa del impuesto sobre el valor a\u00f1adido que ofrece una regulaci\u00f3n no siempre f\u00e1cil de interpretar y de aplicar. por otro lado, existe un sector de la realidad econ\u00f3mica en el que el autoconsumo presenta una indudable transcendencia, como es el \u00e1mbito de la actividad inmobiliaria. \u00e9stas y otras razones revelan la necesidad de un estudio pormenorizado  de la figura del autoconsumo desde el punto de vista de nuestra ley del iva. De este modo, despu\u00e9s de analizar los antecedentes normativos, el fundamento y los rasgos que definen a las diversas modalidades de autoconsumo gravadas por el iva, se aborda su r\u00e9gimen jur\u00eddico articulado a trav\u00e9s del examen de los elementos estructurales del iva (hecho imponible,exenciones, devengo, base imponible, repercusi\u00f3n y derecho a la deducci\u00f3n), incorporando adem\u00e1s un cap\u00edtulo espec\u00edfico dedicado al autoconsumo en el concreto \u00e1mbito de la actividad inmobiliaria.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La tributaci\u00f3n del autoconsumo en el impuesto sobre el valor a\u00f1adido<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La tributaci\u00f3n del autoconsumo en el impuesto sobre el valor a\u00f1adido <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Carlota Ruiz De Velasco Pun\u00edn <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Cantabria<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 14\/10\/2011<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Juan  Enrique Varona Alabern<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: alejandro Men\u00e9ndez moreno <\/li>\n<li>pedro Herrera molina (vocal)<\/li>\n<li>amparo Navarro faure (vocal)<\/li>\n<li>bego\u00f1a Sesma s\u00e1nchez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Carlota Ruiz De Velasco Pun\u00edn La tributaci\u00f3n del autoconsumo en el impuesto sobre el valor a\u00f1adido constuye [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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