{"id":142563,"date":"1993-01-01T00:00:00","date_gmt":"1993-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-obligacion-real-de-contribuir-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas\/"},"modified":"1993-01-01T00:00:00","modified_gmt":"1993-01-01T00:00:00","slug":"la-obligacion-real-de-contribuir-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-obligacion-real-de-contribuir-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas\/","title":{"rendered":"La obligacion real de contribuir en el impuesto sobre la renta de las personas fisicas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Angel Baena Aguilar <\/strong><\/h2>\n<p>Bajo una apariencia unitaria, en el irpf se contienen dos tributos distintos: la obligacion personal, para los sujetos residentes, y la obligacion real, para no residentes.Dentro de la real, conviven dos impuestos diferentes, segun se obtengan rendimientos empresariales o profesionales por mediacion de establecimiento permanente o no.El establecimiento no es sujeto pasivo, sino un requisito para que la actividad del empresario o profesional no residente en espa\u00f1a tribute de una forma similar a los residentes.En ausencia de establecimiento, se aplica un criterio real a ultranza sobre rendimientos e incrementos de patrimonio obtenidos en espa\u00f1a, a traves de una detraccion definitiva en la fuente, a titulo de tributo, a cargo del responsable, que se convierte en el principal agente ante la administracion tributaria, superando la nocion estatica con la que es contemplado en el reglamento general de recaudacion.En complemento de esta obligacion de garantia, entre los aspectos formales destaca el deber de designacion de representante, cuyo domicilio en espa\u00f1a sirve al no residente de domicilio fiscal.Domicilio y representante proporcionan a la administracion localizacion e interlocucion para el cumplimiento de las obligaciones fiscales del no residente.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La obligacion real de contribuir en el impuesto sobre la renta de las personas fisicas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La obligacion real de contribuir en el impuesto sobre la renta de las personas fisicas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Angel Baena Aguilar <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1993<\/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>arche Domingo Vicente<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Sainz Martinez De Bujanda Fernando <\/li>\n<li>Antonio Cayon Galiardo (vocal)<\/li>\n<li>Eugenio Simon Acosta (vocal)<\/li>\n<li>Ramon Falcon Tella (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Angel Baena Aguilar Bajo una apariencia unitaria, en el irpf se contienen dos tributos distintos: la obligacion [&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":[612,986,797,979],"tags":[257250,7582,7578,13085,2259,7579],"class_list":["post-142563","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-complutense-de-madrid","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-angel-baena-aguilar","tag-antonio-cayon-galiardo","tag-arche-domingo-vicente","tag-eugenio-simon-acosta","tag-ramon-falcon-tella","tag-sainz-Martinez-de-bujanda-fernando"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/142563","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=142563"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/142563\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=142563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=142563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=142563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}