{"id":89318,"date":"2018-03-10T00:14:28","date_gmt":"2018-03-10T00:14:28","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-planes-y-fondos-de-pensiones-en-la-imposicion-personal-sobre-la-renta\/"},"modified":"2018-03-10T00:14:28","modified_gmt":"2018-03-10T00:14:28","slug":"los-planes-y-fondos-de-pensiones-en-la-imposicion-personal-sobre-la-renta","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/los-planes-y-fondos-de-pensiones-en-la-imposicion-personal-sobre-la-renta\/","title":{"rendered":"Los planes y fondos de pensiones en la imposici\u00f3n personal sobre la renta"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Salto Van Der Laat Diego <\/strong><\/h2>\n<p>Los planes de pensiones son un mecanismo alternativo de previsi\u00f3n social ampliamente beneficiado fiscalmente por el legislador. As\u00ed, se ha dise\u00f1ado un esquema fiscal que se fundamenta en el diferimiento de la obligaci\u00f3n fiscal. Con ello  las rentas que se aportan no triburar\u00e1n hasta cuando \u00e9stas se perciban en forma de prestaci\u00f3n por parte del beneficiario.  no obstante, el actual esquema no se ajusta el objetivo social de los planes y carece de fundamentos t\u00e9cnicos adecuados.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los planes y fondos de pensiones en la imposici\u00f3n personal sobre la renta<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los planes y fondos de pensiones en la imposici\u00f3n personal sobre la renta <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Salto Van Der Laat Diego <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Sevilla<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/03\/2001<\/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>Javier Lasarte Alvarez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Francisco Escribano lopez <\/li>\n<li>salvador Ram\u00edrez g\u00f3mez (vocal)<\/li>\n<li>Andr\u00e9s S\u00e1nchez pedroche (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 Salto Van Der Laat Diego Los planes de pensiones son un mecanismo alternativo de previsi\u00f3n social ampliamente [&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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