{"id":85659,"date":"2000-06-07T00:00:00","date_gmt":"2000-06-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-gravamen-en-el-irpf-de-las-ganancias-y-perdidas-patrimoniales-obtenidas-en-la-transmision-de-elements-afectos\/"},"modified":"2000-06-07T00:00:00","modified_gmt":"2000-06-07T00:00:00","slug":"el-gravamen-en-el-irpf-de-las-ganancias-y-perdidas-patrimoniales-obtenidas-en-la-transmision-de-elements-afectos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-gravamen-en-el-irpf-de-las-ganancias-y-perdidas-patrimoniales-obtenidas-en-la-transmision-de-elements-afectos\/","title":{"rendered":"El gravamen en el irpf de las ganancias y perdidas patrimoniales obtenidas en la transmision de elements afectos."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Rosa Galapero Flores <\/strong><\/h2>\n<p>La ley 40\/1998, reguladora del irpf, determina el gravamen de los elementos patrimoniales afectos en lo referente a las ganancias y perdidas patrimoniales afectos en lo referente a las ganancias y perdidas patrimoniales producidos por su enajenaci\u00f3n y transmision, como ganancias y perdidas ordinarias. ello conlleva una diferencia de tratamiento respecto a los empresarios sociales que tributan en el is. Y supone consecuencias juridicas negativas en lo relativo a la importacion de ganancias y perdidas derivadas de la transmision de elementos comunes a ambos conyuges en regimen de gananciales. se destacan tambien las distorsiones que genera la deficiente regulacion de la regulaci\u00f3n de la afectaci\u00f3n de bienes.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El gravamen en el irpf de las ganancias y perdidas patrimoniales obtenidas en la transmision de elements afectos.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El gravamen en el irpf de las ganancias y perdidas patrimoniales obtenidas en la transmision de elements afectos. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Rosa Galapero Flores <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Extremadura<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 06\/07\/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>Clemente Checa Gonz\u00e1lez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: rafael Calvo ortega <\/li>\n<li>isaac Merino jara (vocal)<\/li>\n<li>eugenio Simon acosta (vocal)<\/li>\n<li>Antonio Cayon galiardo (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rosa Galapero Flores La ley 40\/1998, reguladora del irpf, determina el gravamen de los elementos patrimoniales afectos [&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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