{"id":72732,"date":"2018-03-09T23:17:33","date_gmt":"2018-03-09T23:17:33","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-residencia-como-criterio-de-sujecion-al-impuesto-sobre-la-renta-de-las-personas-fa%c2%adsicas\/"},"modified":"2018-03-09T23:17:33","modified_gmt":"2018-03-09T23:17:33","slug":"la-residencia-como-criterio-de-sujecion-al-impuesto-sobre-la-renta-de-las-personas-fa%c2%adsicas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-residencia-como-criterio-de-sujecion-al-impuesto-sobre-la-renta-de-las-personas-fa%c2%adsicas\/","title":{"rendered":"La residencia como criterio de sujeci\u00f3n al impuesto sobre la renta de las personas f\u00edsicas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Bel\u00e9n Garc\u00eda Carretero <\/strong><\/h2>\n<p>Como consecuencia de la actual panor\u00e1mica en la que nos encontramos inmersos caracterizada por un flujo constante de personas, capitales , bienes y servicios entre los distintos pa\u00edses, los criterios de sujecci\u00f3n a la normativa tribuitaria estatal juegan un papel fundamental.  la residencia es el criterio de sujecci\u00f3n al que acuden la mayor parte de los pa\u00edses y de  su correcta configuraci\u00f3n depende, en gran medida , la soluci\u00f3n de los distintos problemas que se generan en el \u00e1mbito interno e internacional.  la determianci\u00f3n de la residencia en el \u00e1mbito interno es esencial  y , en este sentido , debe partirse de una premisa b\u00e1sica: la residencia es la cuesti\u00f3n f\u00e1ctica que debe ser analizada caso por caso atendiendo a todas las circustancias concurrentes.No obstante, por razones de seguridad jur\u00eddica , deber\u00e1 ser concretada a partir de una serie de circustancias normativamente previstas.Estas circunstancias deber\u00e1n reflejar la existencia de una vinculaci\u00f3n entre el elemento subjetivo del hecho imponible y el territorio del estado , vinculaci\u00f3n que adem\u00e1s deber\u00e1 poder ser calificada de efectiva en el sentido de que revele una conexi\u00f3n real entre el sujeto y el territorio.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La residencia como criterio de sujeci\u00f3n al impuesto sobre la renta de las personas f\u00edsicas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La residencia como criterio de sujeci\u00f3n al impuesto sobre la renta de las personas f\u00edsicas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Bel\u00e9n Garc\u00eda Carretero <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 16\/02\/2005<\/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: Antonio Cayon galiardo <\/li>\n<li> Da la pe\u00f1a velasco gaspar (vocal)<\/li>\n<li>Mar\u00eda teresa Soler roch (vocal)<\/li>\n<li>Jos\u00e9 Antonio Sanchez galiana (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Bel\u00e9n Garc\u00eda Carretero Como consecuencia de la actual panor\u00e1mica en la que nos encontramos inmersos caracterizada por [&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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