{"id":32886,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-nocion-de-incremento-y-disminucion-de-patrimonio-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"la-nocion-de-incremento-y-disminucion-de-patrimonio-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-nocion-de-incremento-y-disminucion-de-patrimonio-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas\/","title":{"rendered":"La nocion de incremento y disminucion de patrimonio en el impuesto sobre la renta de las personas fisicas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Carolina Blasco Delgado <\/strong><\/h2>\n<p>Esta memoria doctoral analiza la nocion legal de los incrementos y disminuciones disminuciones de patrimonio, con la pretension de obtener un concepto perfilado y definido de este componente de la renta, o en su defecto, una clarificacion de su definicion legal. Para ello, el trabajo se centra, en primer lugar, en el analisis de los presupuestos que delimitan positivamente la nocion legal de los incrementos y disminuciones de patrimonio, esto es, la variacion en el valor del patrimonio del sujeto pasivo y la alteracion de su composicion. Posteriormente, una vez delimitado positivamente este origen de renta, se examina el tercero de los requisitos que deben concurrir para que se genere un rendimiento de esta naturaleza, y que consiste con caracter general, en la no existencia de un precepto que niegue la calificacion de incremento y disminucion de patrimonio a un determinado supuesto.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La nocion de incremento y disminucion de patrimonio en el impuesto sobre la renta de las personas fisicas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La nocion de incremento y disminucion de patrimonio en el impuesto sobre la renta de las personas fisicas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Carolina Blasco Delgado <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Burgos<\/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>Alejandro Men\u00e9ndez Moreno<\/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>Antonio Cayon Galiardo (vocal)<\/li>\n<li>Manuela Fernandez Junquera (vocal)<\/li>\n<li> Martin Delgado Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Carolina Blasco Delgado Esta memoria doctoral analiza la nocion legal de los incrementos y disminuciones disminuciones de [&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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