{"id":33935,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/transmisiones-inmobiliarias-sujetas-al-impuesto-sobre-transmisiones-patrimoniales-onerosas-y-fraude-fiscal\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"transmisiones-inmobiliarias-sujetas-al-impuesto-sobre-transmisiones-patrimoniales-onerosas-y-fraude-fiscal","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/transmisiones-inmobiliarias-sujetas-al-impuesto-sobre-transmisiones-patrimoniales-onerosas-y-fraude-fiscal\/","title":{"rendered":"Transmisiones inmobiliarias sujetas al impuesto sobre transmisiones patrimoniales onerosas y fraude fiscal."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Martin Moreno Jos\u00e9 Luis <\/strong><\/h2>\n<p>La tesis doctoral aborda las principales manifestaciones del fraude fiscal inmobiliario en el \u00e1mbito que su nombre indica y los medios empleados para combatirlo.  el cap\u00edtulo introductorio se dedica a examinar los antecedentes hist\u00f3ricos del itp-ajd, su naturaleza y la delimitaci\u00f3n con el iva. Asimismo, aclara la finalidad de la calificaci\u00f3n fiscal, concretando sus l\u00edmites.  a continuaci\u00f3n se estudian las \u00abtransmisiones patrimoniales por asimilaci\u00f3n\u00bb y las \u00abnormas especiales\u00bb, justificadas por la finalidad preventiva de evitar la elusi\u00f3n del pago del impuesto (cap. Segundo).  en el cap\u00edtulo tercero se analiza la elusi\u00f3n fiscal mediante sociedades.  el campo tem\u00e1tico del cap\u00edtulo cuarto se ci\u00f1e a las presunciones legales de transmisiones lucrativas realizadas mediante \u00absimulaci\u00f3n\u00bb de transmisiones onerosas.  el cap\u00edtulo quinto versa sobre la ocultaci\u00f3n de valores y las medidas tendentes a evitarla.  el cap\u00edtulo sexto se refiere a las transmisiones onerosas formalizadas en documento privado, cuya utilizaci\u00f3n para ocultar la producci\u00f3n del hecho imponible es una de las manifestaciones tradicionales del fraude fiscal inmobiliario.  el \u00faltimo cap\u00edtulo est\u00e1 dedicado al sistema de informaci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Transmisiones inmobiliarias sujetas al impuesto sobre transmisiones patrimoniales onerosas y fraude fiscal.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Transmisiones inmobiliarias sujetas al impuesto sobre transmisiones patrimoniales onerosas y fraude fiscal. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Martin Moreno Jos\u00e9 Luis <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Granada<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1998<\/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>Juan Herrero Madariaga<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jaime Garcia Anoveros <\/li>\n<li>Clemente Checa Gonz\u00e1lez (vocal)<\/li>\n<li>Juan Mart\u00edn Queralt (vocal)<\/li>\n<li> Arias Abellan M. Dolores (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Martin Moreno Jos\u00e9 Luis La tesis doctoral aborda las principales manifestaciones del fraude fiscal inmobiliario en el [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[612,797,979],"tags":[35533,12214,7581,21956,11621,92101],"class_list":["post-33935","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-arias-abellan-m-dolores","tag-clemente-checa-gonzalez","tag-jaime-garcia-anoveros","tag-juan-herrero-madariaga","tag-juan-martin-queralt","tag-martin-moreno-jose-luis"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/33935","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=33935"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/33935\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=33935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=33935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=33935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}