{"id":90344,"date":"2018-03-10T00:15:46","date_gmt":"2018-03-10T00:15:46","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-planes-y-fondos-de-pensiones-triburacion-y-tratamiento-fiscal\/"},"modified":"2018-03-10T00:15:46","modified_gmt":"2018-03-10T00:15:46","slug":"los-planes-y-fondos-de-pensiones-triburacion-y-tratamiento-fiscal","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/los-planes-y-fondos-de-pensiones-triburacion-y-tratamiento-fiscal\/","title":{"rendered":"Los planes y fondos de pensiones, triburaci\u00f3n y tratamiento fiscal"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Francisco Javier Garc\u00eda Gonz\u00e1lez <\/strong><\/h2>\n<p>La presente tesis se divide en tres partes claramente diferenciadas que corresponden a una misma finalidad: el conocimiento de los planes y fondos de pensiones. tras una exposici\u00f3n de los antecedentes hist\u00f3ricos y precedente de la actual regulaci\u00f3n de los planes y fondos de pensiones, la cual sirve para entender el iter hist\u00f3rico normativo de las f\u00f3rmulas empresariales de previsi\u00f3n personal colectiva desde el a\u00f1o 1941 al 1987, se aborda la naturaleza jur\u00eddica de los planes y fondos de pensiones, concluyendo de esta forma la primera parte. en cuanto a la segunda parte, la cual tiene por objeto el r\u00e9gimen fiscal de los planes  y fondos de pensiones, aborda los aspectos del tratamiento fiscal y de la tributaci\u00f3n de los planos de pensiones , de los fondos de pensiones,as\u00ed como de los sujetos intervinientes, es decir: el promotor, el partic\u00edpe y el beneficiario. la tercera parte del trabajo examina las f\u00f3rmulas alternativas  a los planes  y fondos de pensiones y su tratamiento fiscal desde la entrada en vigor de la ley 8\/1987 de planes y fondos de pensiones hasta la actualidad. finalmente, se hace menci\u00f3n a los regimenes transitorios, sus sucesivas modificaciones y las disposiciones fiscales previstas para regular los mencionados reg\u00edmenes.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los planes y fondos de pensiones, triburaci\u00f3n y tratamiento fiscal<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los planes y fondos de pensiones, triburaci\u00f3n y tratamiento fiscal <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Francisco Javier Garc\u00eda Gonz\u00e1lez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 25\/05\/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>Antonia Agullo Aguero<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: alejandro Men\u00e9ndez moreno <\/li>\n<li>Jos\u00e9 vicente Pedraza bochons (vocal)<\/li>\n<li>Francisco Javier Cors meya (vocal)<\/li>\n<li>Jos\u00e9 Manuel Calavia molinero (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Francisco Javier Garc\u00eda Gonz\u00e1lez La presente tesis se divide en tres partes claramente diferenciadas que corresponden a [&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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