{"id":84952,"date":"2000-12-06T00:00:00","date_gmt":"2000-12-06T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-armonizacion-valorativa-de-los-bienes-inmuebles-en-el-sistema-fiscal-espanol-el-valor-catastral\/"},"modified":"2000-12-06T00:00:00","modified_gmt":"2000-12-06T00:00:00","slug":"la-armonizacion-valorativa-de-los-bienes-inmuebles-en-el-sistema-fiscal-espanol-el-valor-catastral","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/la-armonizacion-valorativa-de-los-bienes-inmuebles-en-el-sistema-fiscal-espanol-el-valor-catastral\/","title":{"rendered":"\u00abla armonizacion valorativa de los bienes inmuebles en el sistema fiscal espa\u00f1ol. el valor catastral.\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Javier Sarasa Perez <\/strong><\/h2>\n<p>El estudio de la presente tesis doctoral se desarrolla en tres bloques diferenciados, abordando el tema desde su vertinente mas general a la concreta.  en primer lugar, analizando el concepto de valoracion en el ambito inmobiliario, concretando en este punto el problema generico de la valoracion tributaria, los principios que la rigen, los sujetos de la misma y el aspecto problem\u00e1tico inherente a la subjetividad de toda valoracion, haciendo especial hincapie en la comprobacion administrtiva de valores.  en segundo, mediante el estudio de valoracion inmobiliaria en el ordenamiento tributario espa\u00f1ol, tratando en este apartado la concepcion fiscal del inmueble, asi como los valores tomados en consideracion en los distintos impuestos y su adecuacion a los mismos seg\u00fan la pretension de granamen en cada uno de ellos, a partir de la situacion existente se realiza una propuesta de valores a emplear en cada una de las figuras impositivas en funcion del valor catastral. Por ultimo, se desarrolla un analisas de la normativa vigente sobre determinacion y aplicaci\u00f3n del valor catastral, con la correspondiente propuesta de simplificacion y adecuacion a la tarea propuesta para el valor admnistrativo objeto de estudio.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abla armonizacion valorativa de los bienes inmuebles en el sistema fiscal espa\u00f1ol. el valor catastral.\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abla armonizacion valorativa de los bienes inmuebles en el sistema fiscal espa\u00f1ol. el valor catastral.\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Javier Sarasa Perez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alicante<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/06\/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>Francisco Poveda Blanco<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan  jos\u00e9 Bayona de perogordo <\/li>\n<li>Juan Mart\u00edn queralt (vocal)<\/li>\n<li>Jos\u00e9 Manuel Roig  cotauda (vocal)<\/li>\n<li>gaspar De la pe\u00f1a velasco (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Javier Sarasa Perez El estudio de la presente tesis doctoral se desarrolla en tres bloques diferenciados, abordando [&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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