{"id":129343,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-regimen-tributario-de-la-ley-29-1991-una-opcion-para-la-reestructuracion-de-empresas\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"el-regimen-tributario-de-la-ley-29-1991-una-opcion-para-la-reestructuracion-de-empresas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-regimen-tributario-de-la-ley-29-1991-una-opcion-para-la-reestructuracion-de-empresas\/","title":{"rendered":"El regimen tributario de la ley 29\/1991: una opcion para la reestructuracion de empresas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mercedes Navarro Egea <\/strong><\/h2>\n<p>La memoria de tesis doctoral presentada se centra en el analisis del regimen tributario previsto en la ley 29\/1991, de 16 de diciembre, por la que se introducen en nuestro ordenamiento juridico, los mandatos de la directiva 90\/434\/cee, relativa al regimen fiscal comun aplicable a las fusiones, escisiones, aportaciones de activos y canjes de valores.Se destaca en su contenido la importancia de esta nueva regulacion dentro de la politica tributaria que se ha venido desarrollando en el ambito de la reestructuracion de empresas, sobre todo porque se elabora un regimen de tributacion en el impuesto sobre sociedades, sobre la base del principio de neutralidad.En efecto, frente al gravamen inmediato de las plusvalias que se generan con ocasion de las transmisiones patrimoniales que se producen en estas operaciones, se opta por el diferimiento.Tambien se adoptan medidas tributarias respecto al tratamiento general que reciben estos procesos reorganizadores en otras figuras impositivas, en concreto, en el impuesto sobre transmisiones patrimoniales y actos juridicos documentados, en el impuesto sobre el valor a\u00f1adido y en el impuesto sobre el incremento de valor de los terrenos de naturaleza urbana.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El regimen tributario de la ley 29\/1991: una opcion para la reestructuracion de empresas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El regimen tributario de la ley 29\/1991: una opcion para la reestructuracion de empresas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mercedes Navarro Egea <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1996<\/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: Fernando P\u00e9rez Royo <\/li>\n<li>Ramon Falcon Tella (vocal)<\/li>\n<li>Mar\u00eda Teresa Soler Roch (vocal)<\/li>\n<li>Jos\u00e9 Antonio Sanchez Galiana (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mercedes Navarro Egea La memoria de tesis doctoral presentada se centra en el analisis del regimen tributario [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[612,797,979,8235],"tags":[19006,8367,19570,27425,226081,2259],"class_list":["post-129343","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","category-murcia","tag-fernando-perez-royo","tag-gaspar-de-la-pena-velasco","tag-jose-antonio-sanchez-galiana","tag-maria-teresa-soler-roch","tag-mercedes-navarro-egea","tag-ramon-falcon-tella"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/129343","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=129343"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/129343\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=129343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=129343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=129343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}