{"id":51195,"date":"2021-08-09T00:40:24","date_gmt":"2021-08-09T00:40:24","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-unidad-familiar-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas\/"},"modified":"2021-08-09T00:40:24","modified_gmt":"2021-08-09T00:40:24","slug":"la-unidad-familiar-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-unidad-familiar-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas\/","title":{"rendered":"La unidad familiar en el impuesto sobre la renta de las personas fisicas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Fernando Pe\u00f1a Alvarez <\/strong><\/h2>\n<p>Analiza bajo un enfoque el tratamiento de la familia en el irpf centrandose sobre todo el estudio en la normativa vigente en espa\u00f1a. Se pueden distinguir tres partes. En primer lugar un estudio teorico que contempla tanto los metodos posibles de tributacion familiar como los vigentes en los paises de la ocde. En la segunda parte se analiza con detelle la egulacion en el irpf de la unidad contribuyente. Con especial enfasis en la cuantificacion de la carga fisica soportada por niveles de renta deslindando los casos en que existe exceso de gravamen.  las conclusiones que se derivan de lo anterior indican que si bien existe en espa\u00f1a una presion fiscal sobre la familia comparable a la de los paises de la ocde  el metodo elegido para dulcificar el incremento de gramanen derivado de la acumulacion no es el mas adecuado. Por ello  estudian en la tercera parte las alternativas para su modificacion.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La unidad familiar en el impuesto sobre la renta de las personas fisicas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La unidad familiar en el impuesto sobre la renta de las personas fisicas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Fernando Pe\u00f1a Alvarez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1983<\/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> Albi\u00f1ana Garcia Quintana Cesar<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Albi\u00f1ala Garcia Quintana Cesar <\/li>\n<li> Lozano Irueste Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<li>Jos\u00e9 Luis Garcia Delgado (vocal)<\/li>\n<li>Andr\u00e9s Fernandez Diaz (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Fernando Pe\u00f1a Alvarez Analiza bajo un enfoque el tratamiento de la familia en el irpf centrandose sobre [&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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