{"id":40448,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-tributacion-en-el-impuesto-sobre-sociedades-de-las-actividades-empresariales-ejercidas-por-las-fundaciones\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"la-tributacion-en-el-impuesto-sobre-sociedades-de-las-actividades-empresariales-ejercidas-por-las-fundaciones","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-tributacion-en-el-impuesto-sobre-sociedades-de-las-actividades-empresariales-ejercidas-por-las-fundaciones\/","title":{"rendered":"La tributacion en el impuesto sobre sociedades de las actividades empresariales ejercidas por las fundaciones."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jose Pedreira Menendez <\/strong><\/h2>\n<p>El presente trabajo de investigaci\u00f3n tiene por objeto estudiar el r\u00e9gimen tributario de las fundaciones en el impuesto sobre sociedades.  previamente, por entenderse que se trata de una condici\u00f3n del propio r\u00e9gimen tributario, se estudia, de forma cr\u00edtica, el propio concepto de fundaci\u00f3n, sugiriendo unas notas en las que dicho concepto deber\u00eda sustentarse, de acuerdo con la finalidad que inspira su constituci\u00f3n.  se justifica igualmente, a la luz de nuestro texto constitucional, la existencia de un r\u00e9gimen especial para este tipo de entidades, fundamentado en que las mismas coadyuvan a los entes p\u00fablicos a dar cumplimiento a los fines incluidos entre los principios rectores de la pol\u00edtica econ\u00f3mica y social.  se aborda, por \u00faltimo, el contenido de ese r\u00e9gimen tributario especial, concret\u00e1ndolo respecto al impuesto sobre sociedades.#<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La tributacion en el impuesto sobre sociedades de las actividades empresariales ejercidas por las fundaciones.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La tributacion en el impuesto sobre sociedades de las actividades empresariales ejercidas por las fundaciones. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jose Pedreira Menendez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/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>Manuela Fernandez Junquera<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis P\u00e9rez de ayala l\u00f3pez de ayala <\/li>\n<li> Mu\u00f1oz del castillo Jos\u00e9 Luis (vocal)<\/li>\n<li>Juan Zornoza perez (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 Jose Pedreira Menendez El presente trabajo de investigaci\u00f3n tiene por objeto estudiar el r\u00e9gimen tributario de las [&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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