{"id":3653,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/el-devengo-y-el-periodo-impositivo-en-la-obligacion-tributaria-principal\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"el-devengo-y-el-periodo-impositivo-en-la-obligacion-tributaria-principal","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-devengo-y-el-periodo-impositivo-en-la-obligacion-tributaria-principal\/","title":{"rendered":"El devengo y el periodo impositivo en la obligacion tributaria principal"},"content":{"rendered":"<h2>Tesis doctoral de <strong> M\u00aa Dolores Pi\u00f1a Garrido <\/strong><\/h2>\n<p>En la tesis se estudian dos elementos temporales del tributo: el devengo y el periodo impositivo de la obligacion tributaria principal u obligacion de pago del impuesto. El devengo es considerado no el elemento temporal del hecho imponible, como afirma la doctrina mayoritaria, sino un elemento mas de la estructura del impuesto, independiente del hecho imponible. No obstante, se reconoce y analiza la importante funcion que desempe\u00f1a en la configuracion de este presupuesto de hecho y del tributo en su conjunto.  el periodo impositivo -elemento temporal de los impuestos periodicos, en opinion de la doctrina tradicional- es considerado una categoria general, dentro de la cual es posible distinguir -siguiendo a la doctrina alemana- tres subconceptos: periodo de la base imponible, periodo de comprobacion y periodo de liquidacion. Las caracteristicas y funciones de cada uno de ellos han sido analizadas en los impuestos estatales, autonomicos y locales vigentes en nuestro sistema.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El devengo y el periodo impositivo en la obligacion tributaria principal<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El devengo y el periodo impositivo en la obligacion tributaria principal <\/li>\n<li><strong>Autor:<\/strong>\u00a0 M\u00aa Dolores Pi\u00f1a Garrido <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma de Madrid<\/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>Juan Ramallo Massanet<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: \u00e1lvaro Rodr\u00edguez Bereijo <\/li>\n<li>Jos\u00e9 Manuel Tejerizo L\u00f3pez (vocal)<\/li>\n<li>Carlos Palao Taboada (vocal)<\/li>\n<li>Antonia Agullo Aguero (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de M\u00aa Dolores Pi\u00f1a Garrido En la tesis se estudian dos elementos temporales del tributo: el devengo y [&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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