Ingeniería fiscal en la tributación por IRPF de los rendimientos del capital inmobiliario

El presente trabajo está dedicado a la ingeniería fiscal relativa a los rendimientos del capital inmobiliario. Tras dar una visión teórica de la relación entre ingeniería fiscal inmobiliaria e IRPF, pasamos a comentar una serie de supuestos prácticos distinguiendo entre economía de opción, fraude de ley y simulación

Els fongs de Catalunya occidental segons les prospeccions recents. II

This paper contains the conclusion of a mycological survey of western Catalonia. The first part of the results was published in Acta Bot. Barc. 45 (Homenatge a Oriol de Bolòs): 57-89. The present part covers the last two groups of Basidiomycota: the agarics (326 species) and the gasteromycetes (44 species). The data regarding the surveyed area, collection localities, abbreviations used in the information on ecology, collectors and identifiers are found in the mentioned first part, which contains records of 37 species of Myxomycota, 5 of Zygomycota, 101 of mitosporic fungi, 8 of Teliomycetes, 1 of Ustomycetes, 16 of Phragmobasidiomycetes and 92 of Aphyllophorales. Together with the first part, the results of our survey are a useful contribution to an improved understanding of the fungal component of plant communities of the dry, warm lowlands of the western Mediterranean region, and highlight the remarkable reproductive activity of the fungi observed during late Autumn and Winter, in the studied area

Els fongs de Catalunya occidental segons les prospeccions recents. I.

The fungi of occidental Catalonia after recent prospections I. This work intends to collect the mycological data gathered during the last four years as a result of the project "Fungal biodiversity of Catalonia", in the western and southern, mainly lowland areas of this country. The climate is mainly dry (400-600 mm/year) and warm. The survey, that covers 160 localities, has enabled the identification of 37 species of Myxomycota, 5 of Zygomycora, 159 of Ascomyctra, 101 mitosporic fungi, 8 Teliomycetes, 1 Ustomycetes, 16 Phragmobasidiomycetes and 92 Apliyllopllorates, that are included in this paper. Because of space limitations, the remaining 326 agarics and 44 Gasteromycetes will be published in the next number of this journal. This work is a contribution to a best understanding of the fungal flora, chorology, ecology and phenology of the West-Mediterranean dry lowlands

Els fongs de Catalunya occidental segons les prospeccions recents. I.

The fungi of occidental Catalonia after recent prospections I. This work intends to collect the mycological data gathered during the last four years as a result of the project "Fungal biodiversity of Catalonia", in the western and southern, mainly lowland areas of this country. The climate is mainly dry (400-600 mm/year) and warm. The survey, that covers 160 localities, has enabled the identification of 37 species of Myxomycota, 5 of Zygomycora, 159 of Ascomyctra, 101 mitosporic fungi, 8 Teliomycetes, 1 Ustomycetes, 16 Phragmobasidiomycetes and 92 Apliyllopllorates, that are included in this paper. Because of space limitations, the remaining 326 agarics and 44 Gasteromycetes will be published in the next number of this journal. This work is a contribution to a best understanding of the fungal flora, chorology, ecology and phenology of the West-Mediterranean dry lowlands