{"id":37497,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/valor-real-y-valor-normal-de-mercado-en-derecho-tributario-estudio-relacional-sobre-la-valoracion-de-retribuciones-en-especie-y-adquisiciones-a-titulo-lucrativo\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"valor-real-y-valor-normal-de-mercado-en-derecho-tributario-estudio-relacional-sobre-la-valoracion-de-retribuciones-en-especie-y-adquisiciones-a-titulo-lucrativo","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/valor-real-y-valor-normal-de-mercado-en-derecho-tributario-estudio-relacional-sobre-la-valoracion-de-retribuciones-en-especie-y-adquisiciones-a-titulo-lucrativo\/","title":{"rendered":"\u00abvalor real\u00bb y \u00abvalor normal de mercado\u00bb en derecho tributario. estudio relacional sobre la valoracion de retribuciones en especie y adquisiciones a titulo lucrativo."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Plaza Vazquez Amancio Luis <\/strong><\/h2>\n<p>Esta tesis doctoral analiza diversos problemas jur\u00eddicos englobados en torno a la idea de \u00abvaloraci\u00f3n en derecho tributario\u00bb. El trabajo consta de un cap\u00edtulo introductorio, en que se formula una teor\u00eda sobre qu\u00e9 deba entenderse por tal concepto, y tres partes. La primera examina la valoraci\u00f3n de las retribuciones en especie en los impuestos sobre la renta: cu\u00e1l sea la regla general inducible de las normas reguladoras, la correcci\u00f3n o no de la soluci\u00f3n legal, y el contenido jur\u00eddico de esa regla. Este se construye por referencia al precio que el sujeto hubiese debido pagar para adquirir ese bien o servicio.  la segunda parte estudia la valoraci\u00f3n, a efectos de los impuestos correspondientes, de las adquisiciones a t\u00edtulo lucrativo de elementos patrimoniales no dinerarios.  la tercera parte propone un an\u00e1lisis de las relaciones entre este \u00faltimo valor y otros que concurren en unidad de acto (plusval\u00eda del transmitente e impuesto sobre el patrimonio del mismo sujeto pasivo) o que coinciden en el concepto legal empleado (\u00abvalor real\u00bb en el impuesto sobre transmisiones patrimoniales).  el trabajo concluye con un cap\u00edtulo que recoge las principales conclusiones.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abvalor real\u00bb y \u00abvalor normal de mercado\u00bb en derecho tributario. estudio relacional sobre la valoracion de retribuciones en especie y adquisiciones a titulo lucrativo.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abvalor real\u00bb y \u00abvalor normal de mercado\u00bb en derecho tributario. estudio relacional sobre la valoracion de retribuciones en especie y adquisiciones a titulo lucrativo. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Plaza Vazquez Amancio Luis <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Navarra<\/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>Eugenio Simon Acosta<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis P\u00e9rez De Ayala <\/li>\n<li>Manuela Fernandez Junquera (vocal)<\/li>\n<li>Ramon Falcon Tella (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Plaza Vazquez Amancio Luis Esta tesis doctoral analiza diversos problemas jur\u00eddicos englobados en torno a la idea [&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":[612,797,979,17749],"tags":[13085,6932,17656,98239,2259],"class_list":["post-37497","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","category-navarra","tag-eugenio-simon-acosta","tag-jose-luis-perez-de-ayala","tag-manuela-fernandez-junquera","tag-plaza-vazquez-amancio-luis","tag-ramon-falcon-tella"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/37497","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=37497"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/37497\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=37497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=37497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=37497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}