{"id":154841,"date":"2026-01-12T17:14:45","date_gmt":"2026-01-12T17:14:45","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-devolucion-de-ingresos-tributarios-indebidos\/"},"modified":"2026-01-12T17:14:45","modified_gmt":"2026-01-12T17:14:45","slug":"la-devolucion-de-ingresos-tributarios-indebidos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-devolucion-de-ingresos-tributarios-indebidos\/","title":{"rendered":"La devolucion de ingresos tributarios indebidos"},"content":{"rendered":"<h2>Tesis doctoral de <strong> C\u00e9sar Garc\u00eda Novoa <\/strong><\/h2>\n<p>El derecho a la devolucion de ingresos indebidos se configura como un derecho sustantivo, definido en base a la necesidad de garantizar la legal percepcion del tributo. Atribuido por la realizacion del presupuesto consistente en la realizacion del pago indebido, se configura como situacion pasivo de una relacion de devolucion, conexa a la obligacion tributaria principal.  para su determinacion y ejecucion se establecen un conjunto de procedimientos, que van desde los propiamente autonomos -entre ellos, el recientemente fijado por el r.D. 1163\/1990- y los demas procedimientos que, en virtud de la complejidad del actual procedimiento de gestion, pueden, a traves de la comprobacion de una liquidacion provisional o la revision, previo recurso, o en via de oficio, pueden determinar la existencia de un derecho a la devolucion ademas se analizan las manifestaciones singulares de la devolucion de ingresos indebidos, los determinados por sentencias de inconstitucionalidad o leyes interpretativas o exenciones retroactivas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La devolucion de ingresos tributarios indebidos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La devolucion de ingresos tributarios indebidos <\/li>\n<li><strong>Autor:<\/strong>\u00a0 C\u00e9sar Garc\u00eda Novoa <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Santiago de compostela<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1991<\/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> Pita Grandal Ana M.<\/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 Ramallo Massanet (vocal)<\/li>\n<li>Eugenio Simon Acosta (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de C\u00e9sar Garc\u00eda Novoa El derecho a la devolucion de ingresos indebidos se configura como un derecho sustantivo, [&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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