{"id":672,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/la-retencion-a-cuenta-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"la-retencion-a-cuenta-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-retencion-a-cuenta-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas\/","title":{"rendered":"\u00abla retencion a cuenta en el impuesto sobre la renta de las personas fisicas\u00bb."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Mories Jimenez M. Teresa <\/strong><\/h2>\n<p>La tesis doctoral estudia en profundidad todos los aspectos materiales y formales de la retencion a cuenta en el impuesto sobre la renta de las personas fisicas. En el capitulo i se analizan el concepto y las clases de retencion en la fuente, distinguiendo entre retencion directa e indirecta, definitiva y a cuenta, total o parcial. El capitulo ii se ocupa del derecho comparado, haciendo hincapie en la normativa de los paises integrados en la cee. En el capitulo iii se realiza el deslinde entre la retencion a cuenta y otras figuras afines. El capitulo iv analiza el fundamento y la naturaleza del sistema de retenciones, concluyendo que se trata de un ingreso a cuenta efectuado como pago de una obligacion tributaria a cuenta. Los capitulos v y vi se ocupan de las diversas relaciones juridicas a que da lugar la retencion: entre retenedor y retenido y entre el retenedor y la hacienda publica. En el capitulo vii se analizan los efectos de la retencion a cuenta sobre la obligacion tributaria principal, finalizando el capitulo viii en el estudio de las infracciones y sanciones a que puede dar lugar el incumplimiento de sus obligaciones y deberes tanto por el retenedor como por el retenido. Se trata de un riguroso y completo trabajo de investigacion sobre las retenciones en la fuente.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abla retencion a cuenta en el impuesto sobre la renta de las personas fisicas\u00bb.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abla retencion a cuenta en el impuesto sobre la renta de las personas fisicas\u00bb. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Mories Jimenez M. Teresa <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 C\u00f3rdoba<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/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>Ramon Falcon Tella<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Perez De Ayala Concepcion <\/li>\n<li>Gabriel Casado Ollero (vocal)<\/li>\n<li>Carlos Palao Taboada (vocal)<\/li>\n<li>Francisco Escribano Lopez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mories Jimenez M. Teresa La tesis doctoral estudia en profundidad todos los aspectos materiales y formales de [&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":[612,973,797,979],"tags":[2295,2296,2261,2293,2294,2259],"class_list":["post-672","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-cordoba","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-carlos-palao-taboada","tag-francisco-escribano-lopez","tag-gabriel-casado-ollero","tag-mories-jimenez-m-teresa","tag-perez-de-ayala-concepcion","tag-ramon-falcon-tella"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/672","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=672"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/672\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}