{"id":9657,"date":"1995-12-01T00:00:00","date_gmt":"1995-12-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/12\/01\/la-tributacion-de-las-personas-fisicas-no-residentes-en-espana-en-la-imposicion-sobre-la-renta-fundamento-evolucion-historica-y-modelo\/"},"modified":"1995-12-01T00:00:00","modified_gmt":"1995-12-01T00:00:00","slug":"la-tributacion-de-las-personas-fisicas-no-residentes-en-espana-en-la-imposicion-sobre-la-renta-fundamento-evolucion-historica-y-modelo","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-tributacion-de-las-personas-fisicas-no-residentes-en-espana-en-la-imposicion-sobre-la-renta-fundamento-evolucion-historica-y-modelo\/","title":{"rendered":"La tributacion de las personas fisicas no residentes en espa\u00f1a en la imposicion sobre la renta: fundamento, evolucion historica y modelo."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mercedes Castillo Solsona <\/strong><\/h2>\n<p>La promulgaci\u00f3n de la ley 18\/1991, de 6 de junio, del impuesto sobre la renta de las personas f\u00edsicas, supuso la definitiva consagraci\u00f3n del modelo de tributaci\u00f3n de las personas f\u00edsicas no residentes en espa\u00f1a, surgido de la ley 5\/1983, de 29 de junio. El objetivo fundamental de la tesis es determinar los rasgos m\u00e1s caracter\u00edsticos de este modelo, para lo cual su contenido se estructur\u00f3 en 3 grandes partes: a) una primera parte, de car\u00e1cter introductorio en la que se analizan la noci\u00f3n de soberan\u00eda fiscal y sus l\u00edmites as\u00ed como el \u00e1mbito espacial de palicaci\u00f3n de las leyes fiscales espa\u00f1olas.  b) en la segunda parte, se examina la evoluci\u00f3n hist\u00f3rica del tratamiento tributario de las personas f\u00edsicas no residentes en espa\u00f1a y c) finalmente, en la parte tercera, se procede al estudio sistem\u00e1tico de la legislaci\u00f3n vigente en sede de tributaci\u00f3n de personas f\u00edsicas no residentes.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La tributacion de las personas fisicas no residentes en espa\u00f1a en la imposicion sobre la renta: fundamento, evolucion historica y modelo.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La tributacion de las personas fisicas no residentes en espa\u00f1a en la imposicion sobre la renta: fundamento, evolucion historica y modelo. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mercedes Castillo Solsona <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Lleida<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/01\/1995<\/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>Juan  Manuel Perulles Moreno<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Juan Ferreiro lapatza <\/li>\n<li>jordi Sopena gil (vocal)<\/li>\n<li>Javier Lasarte alvarez (vocal)<\/li>\n<li>Francisco Escribano lopez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mercedes Castillo Solsona La promulgaci\u00f3n de la ley 18\/1991, de 6 de junio, del impuesto sobre la [&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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