{"id":69848,"date":"2004-07-09T00:00:00","date_gmt":"2004-07-09T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-gravamen-en-el-irpf-de-las-variaciones-de-patrimonio\/"},"modified":"2004-07-09T00:00:00","modified_gmt":"2004-07-09T00:00:00","slug":"el-gravamen-en-el-irpf-de-las-variaciones-de-patrimonio","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/san-pablo-ceu\/el-gravamen-en-el-irpf-de-las-variaciones-de-patrimonio\/","title":{"rendered":"El gravamen en el irpf de las variaciones de patrimonio"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Le\u00f3n Cabetas Cristina De <\/strong><\/h2>\n<p>La tesis pretende encuadrar el gravamen actual de las variaciones de patrimonio, analizando su tributaci\u00f3n desde el punto de vista hacend\u00edstico y la evoluci\u00f3n de su gravamen desde la \u00e9poca preconstitucional hasta la situaci\u00f3n actual.Asimismo se estudian los efectos sobre la formaci\u00f3n que \u00e9stas rentas tienen sobre la base imponible y consecuentemente sobre la recaudaci\u00f3n del impuesto y la tributaci\u00f3n que tienen en el resto de los pa\u00edses de la u. E. En la \u00faltima parte y partiendo del estudio anterior sobre las distintas propuestas de reforma existentes se propone una propuesta de gravamen para estas rentas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El gravamen en el irpf de las variaciones de patrimonio<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El gravamen en el irpf de las variaciones de patrimonio <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Le\u00f3n Cabetas Cristina De <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 San pablo-ceu<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 07\/09\/2004<\/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>Rafael Ortiz Calzadilla<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: emilio Albi iba\u00f1ez <\/li>\n<li>Juan  Jos\u00e9 Rubio guerrero (vocal)<\/li>\n<li>gregorio Izquierdo llanes (vocal)<\/li>\n<li>Jes\u00fas Martin ni\u00f1o (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Le\u00f3n Cabetas Cristina De La tesis pretende encuadrar el gravamen actual de las variaciones de patrimonio, analizando [&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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