{"id":82970,"date":"2018-03-10T00:07:03","date_gmt":"2018-03-10T00:07:03","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-hecho-imponible-del-impuesto-sobre-bienes-inmuebles\/"},"modified":"2018-03-10T00:07:03","modified_gmt":"2018-03-10T00:07:03","slug":"el-hecho-imponible-del-impuesto-sobre-bienes-inmuebles","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-hecho-imponible-del-impuesto-sobre-bienes-inmuebles\/","title":{"rendered":"\u00abel hecho imponible del impuesto sobre bienes inmuebles\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Miguel Borrego Clavero <\/strong><\/h2>\n<p>Se realiza un estudio de la imposici\u00f3n local sobre la propiedad inmobiliaria, principal fuente de financiaci\u00f3n impositiva de la hacienda local en la mayor\u00eda de los pa\u00edses, dada su elevada capacidad recaudatoria, y analizando sus argumentos a favor y en contra.  para afrontar este estudio se analizan los principios que configuran la estructura de la hacienda local, donde se ubica la imposici\u00f3n objeto de estudio.  para abordar en \u00faltimo lugar un an\u00e1lisis del hecho imponible del impuesto sobre bienes inmuebles(i.B.I.), M\u00e1ximo exponente en espa\u00f1a de la imposici\u00f3n local sobre la propiedad inmobiliaria. Determinando la influencia que sobre este impuesto ejerce la legislaci\u00f3n urban\u00edstica, en concreto la actual ley-6\/1998 sobre r\u00e9gimen del suelo y valoraciones. Acometiendo un estudio de aquellos bienes inmuebles que son objeto de una mayor atenci\u00f3n por nuestra jurisprudencia, en especial el controvertido tema de las centrales hidroel\u00e9ctricas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abel hecho imponible del impuesto sobre bienes inmuebles\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abel hecho imponible del impuesto sobre bienes inmuebles\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Miguel Borrego Clavero <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/01\/2000<\/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>Eusebio Gonzalez Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis P\u00e9rez de ayala <\/li>\n<li>clemente Checa gonz\u00e1lez (vocal)<\/li>\n<li>  (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Miguel Borrego Clavero Se realiza un estudio de la imposici\u00f3n local sobre la propiedad inmobiliaria, principal fuente [&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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