{"id":11319,"date":"2018-03-09T08:56:35","date_gmt":"2018-03-09T08:56:35","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/regimen-tributario-de-los-planes-y-fondos-de-pensiones\/"},"modified":"2018-03-09T08:56:35","modified_gmt":"2018-03-09T08:56:35","slug":"regimen-tributario-de-los-planes-y-fondos-de-pensiones","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/regimen-tributario-de-los-planes-y-fondos-de-pensiones\/","title":{"rendered":"Regimen tributario de los planes y fondos de pensiones"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Marta Marcos Cardona <\/strong><\/h2>\n<p>El objeto de la tesis es analizar el tratamiento impositivo de estos mecanismos de previsi\u00f3n con el objetivo de determinar hasta que punto las medidas legislativas adoptadas suponen un atractivo alentador para potenciar el ahorro a traves de planes de pensiones. De hecho, del regimen tributario dise\u00f1ado por la ley destaca la opcion por favorecer la creacion y expansion del sistema de planes y fondos de persiones mediante tecnicas de promocion basadas en estimulos fiscales. Los beneficios fiscales conforman, en tal sentido, un vehiculo idoneo de politica economica para impulsar determinados intereses dignos de proteccion. Sobre este premisa, es innegable la finalidad social que cumple el sistema de previsi\u00f3n consistente en facilitar el bienestar futuro de la poblacion retirada, interes constitucionalmente digno de protecci\u00f3n. en la medida en que la arquitectura del sistema de proteccion social recogido en el articulo 41 de la constitucion concede un espacio propio para la intervencion de los sistemas de prevision social privados, esta justificada la utilizaci\u00f3n de tecnicas de promocion que favorezcan la expansion de los planes de pensiones.  el trabajo se estructura en siete capitulos. El primero versa sobre el regimen juridico de los planes y fondos de pensiones con objeto de perfilar los aspectos m\u00e1s relevantes de su naturaleza y configuraci\u00f3n. Una vez delimitado el contorno de este sistema de previsi\u00f3n la sistematica posterior responde al analisis de su tratamiento tributario comenzando por un capitulo introductorio en el que se evidencian las razones que justifican la existencia de un regimen fiscal preferente de los planes y fondos de pensiones. La opcion metodologica subsiguiente contempla las diferentes fases del contrato de prevision: en primer termino, las repercusiones tributarias del pago de la contribuciones del promotor; en segundo lugar las consecuencias de las aportaciones directas e imputadas en la imposicion sobre l<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Regimen tributario de los planes y fondos de pensiones<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Regimen tributario de los planes y fondos de pensiones <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Marta Marcos Cardona <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/06\/2001<\/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>Gaspar De La Pe\u00f1a Velasco<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan  jos\u00e9 Bayona de perogordo <\/li>\n<li> Hinojosa torralvo Juan  Jos\u00e9 (vocal)<\/li>\n<li>eugenio Simon acosta (vocal)<\/li>\n<li>Francisco Jos\u00e9 Alonso espinosa (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Marta Marcos Cardona El objeto de la tesis es analizar el tratamiento impositivo de estos mecanismos de [&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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