{"id":139995,"date":"2026-01-12T17:50:41","date_gmt":"2026-01-12T17:50:41","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-repercusion-tributaria\/"},"modified":"2026-01-12T17:50:41","modified_gmt":"2026-01-12T17:50:41","slug":"la-repercusion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-repercusion-tributaria\/","title":{"rendered":"\u00abla repercusion tributaria\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Francisco Jimenez Ambel <\/strong><\/h2>\n<p>El \u00abrepercutido\u00bb es un \u00absujeto pasivo tributario\u00bb.  empiricamente lo ha sido en el impuesto sobre el lujo gravado en origen tras su reforma de 1979, y en el impuesto general sobre el trafico de las empresas desde su reforma en 1979. Mayor trascendencia reviste el hecho de serlo, de forma emblematica, en el impuesto sobre el valor a\u00f1adido. Esta tesis se contrapone a la dogmatica mayoritaria segun la cual solo es sujeto pasivo quien debe una suma a titulo de tributo a un ente publico. Ya sea por darse esa exigencia (teoria del \u00abresponsable tributario\u00bb, por la relacion de inspeccion, por estar legitimado para ir a la via economico-administrativa, por poder ser sancionado, por poder instar la devolucion de un ingreso indebido, etc.) O estar en declive de lege ferenda (reforma de la ley general tributaria, etc). La superacion de tal restriccion descansa en que: el repercutido es el detentador de la capacidad contributiva; es el verdadero aspecto personal del elemento objetivo del hecho imponible; es el unico suceptible de sufrir el gravamen sobre el gasto y vertebrar su exencion, etc.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abla repercusion tributaria\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abla repercusion tributaria\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Francisco Jimenez Ambel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1992<\/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 Mart\u00edn Queralt<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Juan Ferreiro Lapatza <\/li>\n<li>Juan  Jos\u00e9 Bayona De Perogordo (vocal)<\/li>\n<li>Fernando Cervera  Torrej\u00f3n (vocal)<\/li>\n<li> Soler Roig M. Teresa (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Francisco Jimenez Ambel El \u00abrepercutido\u00bb es un \u00absujeto pasivo tributario\u00bb. empiricamente lo ha sido en el impuesto [&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],"tags":[11812,139167,12215,8368,11621,254548],"class_list":["post-139995","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-fernando-cervera-torrejon","tag-francisco-jimenez-ambel","tag-jose-juan-ferreiro-lapatza","tag-juan-jose-bayona-de-perogordo","tag-juan-martin-queralt","tag-soler-roig-m-teresa"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/139995","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=139995"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/139995\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=139995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=139995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=139995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}