{"id":156045,"date":"2026-01-12T17:25:36","date_gmt":"2026-01-12T17:25:36","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/las-partidas-deducibles-en-el-impuesto-de-sociedades-especial-consideracion-de-las-que-suponen-contraprestaciones-por-servicios-prestados\/"},"modified":"2026-01-12T17:25:36","modified_gmt":"2026-01-12T17:25:36","slug":"las-partidas-deducibles-en-el-impuesto-de-sociedades-especial-consideracion-de-las-que-suponen-contraprestaciones-por-servicios-prestados","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/las-partidas-deducibles-en-el-impuesto-de-sociedades-especial-consideracion-de-las-que-suponen-contraprestaciones-por-servicios-prestados\/","title":{"rendered":"Las partidas deducibles en el impuesto de sociedades. especial consideracion de las que suponen contraprestaciones por servicios prestados."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Isabel Garc\u00eda-ovies Sarandeses <\/strong><\/h2>\n<p>El trabajo presenta, una estructura que va desde las consideraciones mas generales en torno al impuesto y la base sobre la que el mismo descansa, hasta una aplicacion particular del concepto. Tiene como finalidad principal la de elaborar un concepto general de la partida deducible y, dentro de ella, del concepto de gasto necesario, comienza con su correcto encuadramiento entre los elementos del impuesto, defendiendo que el mismo forma parte tanto del hecho como de la base impuesto.  dentro del analisis del concepto legal se dedica una parte a su estudio historico, completandose con la alusion al papel de la contabilidad en la formacion de la base imponible, la base contable constituye un soporte fundamental para interpretar el concepto de gasto necesario. Se llega a una formulacion del concepto de gasto necesario en un sentido negativo como opuesto a la distribucion formal o encubierta de beneficios.  se hace un analisis de aquellas partidas que, en razon de sus destinatarios, pueden dar lugar mas facilmente a gastos no necesarios.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Las partidas deducibles en el impuesto de sociedades. especial consideracion de las que suponen contraprestaciones por servicios prestados.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Las partidas deducibles en el impuesto de sociedades. especial consideracion de las que suponen contraprestaciones por servicios prestados. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Isabel Garc\u00eda-ovies Sarandeses <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/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>Rafael Calvo Ortega<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Manuel Tejerizo L\u00f3pez <\/li>\n<li>Eugenio Simon Acosta (vocal)<\/li>\n<li>Carmelo Lozano Serrano (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 Isabel Garc\u00eda-ovies Sarandeses El trabajo presenta, una estructura que va desde las consideraciones mas generales en torno [&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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