{"id":156767,"date":"2026-01-12T17:32:28","date_gmt":"2026-01-12T17:32:28","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/concepto-y-criterios-delimitadores-del-gasto-deducible-en-el-impuesto-sobre-sociedades\/"},"modified":"2026-01-12T17:32:28","modified_gmt":"2026-01-12T17:32:28","slug":"concepto-y-criterios-delimitadores-del-gasto-deducible-en-el-impuesto-sobre-sociedades","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/concepto-y-criterios-delimitadores-del-gasto-deducible-en-el-impuesto-sobre-sociedades\/","title":{"rendered":"Concepto y criterios delimitadores del gasto deducible en el impuesto sobre sociedades"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Francisco Magraner Moreno <\/strong><\/h2>\n<p>En este trabajo se estudia la naturaleza juridica de la nocion de gasto deducible en el impuesto sobre sociedades, tanto en los antecedentes como en su regulacion actual. A partir de esta investigacion se llega a la formacion de un concepto de gasto en funcion de unos criterios delimitadores, comunes desde los inicios de la personalizacion del impuesto sobre los beneficios de las sociedades.  a continuacion se contrastan los requisitos o criterios predicados con caracter general para todo gasto con dos supuestos del mismo muy significativos los gastos de personal y las participaciones de los administradores en los beneficios de la entidad. De estas dos partidas se hace un estudio pormenorizado de su actual jubilacion en la legislacion vigente.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Concepto y criterios delimitadores del gasto deducible en el impuesto sobre sociedades<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Concepto y criterios delimitadores del gasto deducible en el impuesto sobre sociedades <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Francisco Magraner Moreno <\/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\/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>Fernando Cervera  Torrej\u00f3n<\/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>Juan Mart\u00edn Queralt (vocal)<\/li>\n<li>Luis Mateo Rodriguez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Francisco Magraner Moreno En este trabajo se estudia la naturaleza juridica de la nocion de gasto deducible [&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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