{"id":1955,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/el-inmovilizado-material-en-el-impuesto-sobre-sociedades\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"el-inmovilizado-material-en-el-impuesto-sobre-sociedades","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-inmovilizado-material-en-el-impuesto-sobre-sociedades\/","title":{"rendered":"El inmovilizado material en el impuesto sobre sociedades."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Pedro Angel Colao Marin <\/strong><\/h2>\n<p>Se parte de una delimitacion del ambito de desarrollo del objeto de estudio, pasando despues al analisis del concepto sobre el que la tesis doctoral se centra- la amortizacion- para determinar su contenido y, especialmente, se efectua un deslinde entre la figura tratada y otras proximas, afines o semejantes pero netamente distintas de ella. A continuacion se estudian las causas, los fines y las funciones de la amortizacion para hacer despues hincapie en los bienes susceptibles de amortizacion, es decir, en el inmovilizado material.  por ultimo, se analizan, desde el punto de vista tributario, las reglas y principios que rigen la amortizacion y las distintas formas de imputarla, asi como los diversos criterios, sistemas y metodos mediante los cuales se lleva a cabo la amortizacion en el impuesto sobre sociedades.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El inmovilizado material en el impuesto sobre sociedades.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El inmovilizado material en el impuesto sobre sociedades. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Pedro Angel Colao Marin <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/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>Gaspar De La Pe\u00f1a Velasco<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan  Jos\u00e9 Bayona De Perogordo <\/li>\n<li>Miguel Sanchez-apellaniz Valderrama (vocal)<\/li>\n<li>Gabriel Casado Ollero (vocal)<\/li>\n<li> Pont Clemente Joan Francesc (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pedro Angel Colao Marin Se parte de una delimitacion del ambito de desarrollo del objeto de estudio, [&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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