{"id":133332,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-incrementos-y-disminuciones-de-patrimonio-en-el-irpf\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"los-incrementos-y-disminuciones-de-patrimonio-en-el-irpf","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/los-incrementos-y-disminuciones-de-patrimonio-en-el-irpf\/","title":{"rendered":"Los incrementos y disminuciones de patrimonio en el irpf."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Galan Sanchez Rosa M. <\/strong><\/h2>\n<p>La tesis doctoral realizada por la licenciada rosa maria galan sanchez analiza la problematica que plantea la tributacion de los incrementos de patrimonio en el impuesto sobre la renta de las personas fisicas (irpf).  se aborda en el trabajo la nocion de incremento y disminucion de patrimonio acu\u00f1ada por la ley del irpf, delimitando negativamente aquellas rentas que no quedan incluidas en el mismo. Se estudia con amplitud la integracion de los citados incrementos y disminuciones en el hecho imponible y en la base imponible del impuesto, analizando las dostintas formas de gravamen a que quedan sometidos. Por ultimo, tambien se analiza las obligaciones formales derivadas de este tipo de renta. En definitiva, se trata de un estudio serio y riguroso del tema en cuestion.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los incrementos y disminuciones de patrimonio en el irpf.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los incrementos y disminuciones de patrimonio en el irpf. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Galan Sanchez Rosa M. <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 C\u00f3rdoba<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1997<\/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>Ramon Falcon Tella<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Perez De Ayala Pelayo Concepcion <\/li>\n<li>Fernando P\u00e9rez Royo (vocal)<\/li>\n<li>Jos\u00e9 Antonio Sanchez Galiana (vocal)<\/li>\n<li>Mar\u00eda Teresa Soler Roch (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Galan Sanchez Rosa M. La tesis doctoral realizada por la licenciada rosa maria galan sanchez analiza la [&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":[612,973,797,979],"tags":[19006,247328,19570,27425,90127,2259],"class_list":["post-133332","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-cordoba","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-fernando-perez-royo","tag-galan-sanchez-rosa-m","tag-jose-antonio-sanchez-galiana","tag-maria-teresa-soler-roch","tag-perez-de-ayala-pelayo-concepcion","tag-ramon-falcon-tella"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/133332","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=133332"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/133332\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=133332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=133332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=133332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}