{"id":81969,"date":"2018-03-10T00:05:55","date_gmt":"2018-03-10T00:05:55","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-rendimientos-del-capital-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas\/"},"modified":"2018-03-10T00:05:55","modified_gmt":"2018-03-10T00:05:55","slug":"los-rendimientos-del-capital-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/los-rendimientos-del-capital-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas\/","title":{"rendered":"Los rendimientos del capital en el impuesto sobre la renta de las personas fisicas"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Rita Perez Tejada <\/strong><\/h2>\n<p>El objetivo de este trabajo es el de extraer de las normas reguladoras de los rendimientos del capital que contienen los preceptos de la ley 40\/1998, de 9 de diciembre, del impuesto sobre la renta de las personas fisicas, un concepto generico que justifique la integracion de dichos rendimientos en la base imponible como una categoria unitaria de rentas. Se trata de buscar un concepto concreto, \u00abdeterminado por una funcion\u00bb, que facilite la comprensi\u00f3n de la regulaci\u00f3n actual, sirviendo como marco para la soluci\u00f3n de los problemas pr\u00e1cticos que produce la ausencia de un criterio claro que permita valorar si la calificaci\u00f3n legal de ciertas rentas como rendimientos de capital vulnera o no los principios constitucionales de justicia tributaria.  se trata en profundidad el concepto de rendimientos del capital, se establece una distinci\u00f3n entre los rendimientos del capital y el resto de rentas contributivas del hecho imponible del irpf en virtud de la relaci\u00f3n jur\u00eddica subyacente y finalmente se analiza. La interpretaci\u00f3n de los rendimientos del capital en la base imponible del irpf, incluye un amplio capitulo de conclusiones.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los rendimientos del capital 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 Los rendimientos del capital en el impuesto sobre la renta de las personas fisicas <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Rita Perez Tejada <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Carlos III de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 21\/12\/1999<\/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>Juan Zornoza Perez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ernesto Esseverri Martinez <\/li>\n<li>alejandro Men\u00e9ndez moreno (vocal)<\/li>\n<li>Miguel angel Collado yurrita (vocal)<\/li>\n<li> Ruiz garcia Juan  ramon (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rita Perez Tejada El objetivo de este trabajo es el de extraer de las normas reguladoras 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 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