{"id":64790,"date":"2018-03-09T22:52:51","date_gmt":"2018-03-09T22:52:51","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/consideraciones-cra%c2%adticas-y-propuestas-de-reforma-del-regimen-fiscal-de-la-empresa-familiar-en-el-ambito-del-ip-y-en-el-sistema-de-integracion-is-irpf-de-la-distribucion-de-dividendos\/"},"modified":"2018-03-09T22:52:51","modified_gmt":"2018-03-09T22:52:51","slug":"consideraciones-cra%c2%adticas-y-propuestas-de-reforma-del-regimen-fiscal-de-la-empresa-familiar-en-el-ambito-del-ip-y-en-el-sistema-de-integracion-is-irpf-de-la-distribucion-de-dividendos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/consideraciones-cra%c2%adticas-y-propuestas-de-reforma-del-regimen-fiscal-de-la-empresa-familiar-en-el-ambito-del-ip-y-en-el-sistema-de-integracion-is-irpf-de-la-distribucion-de-dividendos\/","title":{"rendered":"Consideraciones cr\u00edticas y propuestas de reforma del r\u00e9gimen fiscal de la empresa familiar en el \u00e1mbito del ip y en el sistema de integraci\u00f3n is-irpf de la distribuci\u00f3n de dividendos"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Lorenzo Gil Maci\u00e1 <\/strong><\/h2>\n<p>Esta tesis consta de dos partes bien diferenciadas aunque estrechamente ligadas. En la primera parte analizaremos los requisitos para acceder a la exenci\u00f3n en el impuesto sobre el patrimonio, siendo \u00e9sta una de las cuestiones que tradicionalmente se han considerado m\u00e1s relevantes en el marco fiscal de la empresa familiar, y no s\u00f3lo porque posibilita disfrutar de la exenci\u00f3n del valor del patrimonio empresarial en este impuesto, sino porque del cumplimiento de dichos requisitos tambi\u00e9n depende, adem\u00e1s, la \u00fanica v\u00eda de acceder, en los supuestos de transmisi\u00f3n y sucesi\u00f3n de empresa familiar, a los beneficios fiscales que a tal efecto se establecen en la normativa del isd. En la segunda parte abordaremos una cuesti\u00f3n escasamente tratada desde la estricta perspectiva de la empresa familiar, pero de la que cada vez m\u00e1s, sin lugar a dudas, adquiere mayor coincidencia el empresario, a saber: la doble imposici\u00f3n de los dividendos que percibe. Tal es as\u00ed que en el marco de la empresa familiar las pol\u00edticas de distribuci\u00f3n de dividendos pueden verse seriamente condicionadas por motivaciones fiscales, y es por ello por lo que consideramos oportuno abordar qu\u00e9 sistemas de integraci\u00f3n is-irpf ser\u00edan los m\u00e1s id\u00f3neos para corregir la doble imposici\u00f3n y fomentar la neutralidad fiscal en decisiones del todo punto relevantes para la continuidad y pervivencia de la empresa familiar: las pol\u00edticas de distribuci\u00f3n de dividendos.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Consideraciones cr\u00edticas y propuestas de reforma del r\u00e9gimen fiscal de la empresa familiar en el \u00e1mbito del ip y en el sistema de integraci\u00f3n is-irpf de la distribuci\u00f3n de dividendos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Consideraciones cr\u00edticas y propuestas de reforma del r\u00e9gimen fiscal de la empresa familiar en el \u00e1mbito del ip y en el sistema de integraci\u00f3n is-irpf de la distribuci\u00f3n de dividendos <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Lorenzo Gil Maci\u00e1 <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alicante<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 29\/05\/2008<\/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>\u00e1ngel S\u00e1nchez S\u00e1nchez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Francisco Poveda blanco <\/li>\n<li>Juan  Francisco Corona ram\u00f3n (vocal)<\/li>\n<li>Francisco Pedraja chaparro (vocal)<\/li>\n<li>Juan  Jos\u00e9 Rubio guerrero (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Lorenzo Gil Maci\u00e1 Esta tesis consta de dos partes bien diferenciadas aunque estrechamente ligadas. En la primera [&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":[19166,797,6837,20320],"tags":[25184,19606,33146,21560,13614,142944],"class_list":["post-64790","post","type-post","status-publish","format-standard","hentry","category-alicante","category-derecho-fiscal","category-politica-fiscal-y-deuda-publica","category-teoria-fiscal","tag-angel-sanchez-sanchez","tag-francisco-pedraja-chaparro","tag-francisco-poveda-blanco","tag-juan-francisco-corona-ramon","tag-juan-jose-rubio-guerrero","tag-lorenzo-gil-macia"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/64790","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=64790"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/64790\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=64790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=64790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=64790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}