{"id":32862,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/tributacion-de-los-rendimientos-del-trabajo-percibidos-en-especie\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"tributacion-de-los-rendimientos-del-trabajo-percibidos-en-especie","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/tributacion-de-los-rendimientos-del-trabajo-percibidos-en-especie\/","title":{"rendered":"Tributacion de los rendimientos del trabajo percibidos en especie."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Malvarez Pascual Luis Alberto <\/strong><\/h2>\n<p>Partiendo del concepto de renta imponible en el irpf se analiza las retribuciones en especie del trabajo personal. El aspecto esencial es tratar de delimitar dicho concepto desde el punto de vista negativo, mediante la adopcion de criterios de exencion y no sujecion.  ademas se estudian las reglas de valoracion en el irpf, fundamentalmente en relacion con los supuestos mas comunes, asi como el nuevo mecanismo de pago anticipado (ingreso a cuenta) instaurado por la ley 18\/1991.  por ultimo, se trata dicha materia en otros impuestos, esencialmente en el impuesto sobre sociedades y en el iva.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Tributacion de los rendimientos del trabajo percibidos en especie.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Tributacion de los rendimientos del trabajo percibidos en especie. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Malvarez Pascual Luis Alberto <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Huelva<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1997<\/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 Navas V\u00e1zquez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jaime Garcia A\u00f1overos <\/li>\n<li>Carmelo Lozano Serrano (vocal)<\/li>\n<li>Carlos Palao Taboada (vocal)<\/li>\n<li>Clemente Checa Gonz\u00e1lez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Malvarez Pascual Luis Alberto Partiendo del concepto de renta imponible en el irpf se analiza las retribuciones [&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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