{"id":39928,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/aporias-en-la-sujecion-de-las-fundaciones-al-impuesto-sobre-sociedades\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"aporias-en-la-sujecion-de-las-fundaciones-al-impuesto-sobre-sociedades","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/aporias-en-la-sujecion-de-las-fundaciones-al-impuesto-sobre-sociedades\/","title":{"rendered":"Aporias en la sujecion de las fundaciones al impuesto sobre sociedades."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Miguel Angel Herrera Molina <\/strong><\/h2>\n<p>La presente tesis doctoral trata sobre alguno de los problemas que plantea la sujeci\u00f3n de las fundaciones al impuesto sobre sociedades las fundaciones son entidades sin \u00e1nimo de lucro y con fines de inter\u00e9s general. por su propia configuraci\u00f3n constitucional y legal se ven obligadas a emplear sus recursos, en un plazo m\u00e1ximo de tres a\u00f1os desde su obtenci\u00f3n a su fin estatutario. Son titulares cuasi fiduciarios de sus bienes (est\u00e1n sometidas a tutela adminsitrativa a trav\u00e9s de los protectorados) y no obtienen rentas que puedan considerarse gravables desde la perspectiva de su capacidad econ\u00f3mica, puesto que, en ning\u00fan caso pueden disponer l\u00edbremente de ellas.  partiendo de este presupuesto (la no obtenci\u00f3n de rentas gravables) defendemos, de lege ferenda, la no sujeci\u00f3n de las fundaciones al impuesto sobre sociedades. Tratamiento m\u00e1s adecuado que el de conceder una exenci\u00f3n parcial que afecta a determinadas rentas e impide la deducci\u00f3n de los gastos que supone la actividad fundacional.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Aporias en la sujecion de las fundaciones al impuesto sobre sociedades.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Aporias en la sujecion de las fundaciones al impuesto sobre sociedades. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Miguel Angel Herrera Molina <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1999<\/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>Jos\u00e9 Luis P\u00e9rez De Ayala L\u00f3pez De Ayala<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Anton perez Jos\u00e9 Antonio <\/li>\n<li>Jos\u00e9 Luis Pi\u00f1ar ma\u00f1as (vocal)<\/li>\n<li> Arias abellan m. dolores (vocal)<\/li>\n<li>Antonio Martinez lafuente (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Miguel Angel Herrera Molina La presente tesis doctoral trata sobre alguno de los problemas que plantea la 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