The personal income tax applied in the member states of European Union. The case of Spain.

In the Communication on "Tax policy in the European Union - Priorities for the years ahead" (COM/2001/260 of 23 May 2001), the Commission reiterated its belief that there is no need for an across the board harmonisation of Member States' direct tax systems. For tax policy, the Communication established, as a main priority, the need to address the concerns of individuals and businesses operating within the Internal Market by focusing on the elimination of tax obstacles to all forms of cross-border economic activity, in addition to continuing the fight against harmful tax competition. This approach was confirmed in the Communication "The contribution of taxation and customs policies to the Lisbon strategy" (COM/2005/532 of 25 October 2005) (European Commission, 2006). The Spanish Law No 35/2006, 28 th November of Personal Income Tax, reformed that tax. The long-term capital gains will be taxed at 18% (before 15%) ;the tax scale will be comprised of only 3 or 4 brackets (before 5) and the top marginal rate (before 45%) will be reduced; and some tax credits and allowances (acquisition of permanent home and contributions to pension funds for example) were readjusted in order to make them more accessible to low-income earners. The present paper makes a brief approach to the harmonisation in the European Union, explains the reform of the Spanish Personal Income Tax, introduces new figures and formulas never seen before at book of taxes, analyses the concept of the Spanish Personal Income Tax, studies the elements of this tax as the beneficiary, taxable person, territoriality, basis of assessment, exemptions, explains the basic mechanism of the tax, deductions, the taxable base, the tax rates, collections and examples. This paper is the result of three researches that the authors are carrying out at The Institute for Fiscal Studies, Ministry of Economy and Finance, University of CEU San Pablo, Madrid and University of Oviedo Spain from 2006 to 2008

A Narrative Review about Autism Spectrum Disorders and Exclusion of Gluten and Casein from the Diet

This research received funding from CTS549 group of Psiquiatry and Neurosciences from the University of Granada.Objective: Autism spectrum disorders (ASDs) appear in the early stages of neurodevelopment, and they remain constant throughout life. Currently, due to limitations in ASDs treatment, alternative approaches, such as nutritional interventions, have frequently been implemented. The aim of this narrative review is to gather the most relevant and updated studies about dietary interventions related to ASDs etiopathogenesis. Results: Our literature search focused on the gluten- and casein-free (GFCF) diet. The literature found shows the inexistence of enough scientific evidence to support a general recommendation of dietary intervention in children with ASD. Protocols and procedures for assessing risk and safety are also needed. Future lines: Prospective and controlled research studies with larger sample sizes and longer follow-up times are scarce and needed. In addition, studies considering an assessment of intestinal permeability, bacterial population, enzymatic, and inflammatory gastrointestinal activity are interesting to identify possible responders. Besides brain imaging techniques, genetic tests can also contribute as markers to evaluate the comorbidity of gastrointestinal symptoms.University of Granada CTS54

Partial trisomy 7q and subtelomeric monosomy 20p. Clinical presentation of a case and review

Dismorfología, Citogenética y Clínica: Resultados de estudios sobre los datos del ECEMCThe partial trisomy 7q is characterized by the presence of dysmorphic features, low birth weight, hypotonia, renal and skeletal anomalies, pulmonary hypoplasia and cardiac defects. The subtelomeric 20p monosomy, is a very rare anomaly which has only being reported in a patient with developmental delay and microcephaly, dysmorphism, and seizures. We report on a new case with partial trisomy 7q with facial dysmorphism and psychomotor delay, whose high resolution G-band karyotype showed an abnormal chromosome 20. Fluorescence in situ hybridization (FISH) analysis showed that in the short arm of the chromosome 20 (20p) there was extra material from chromosome 7 origin. Thus the infant has partial trisomy 7q and a subtelomeric monosomy 20p. Paternal chromosomes were normal. The karyotype was 46,XY,add(20)(p13).ish der(20)t(7;20)(q33;p13)(tel20p-)(WCP20-)(tel 7q+) "de novo".N

Three-dimensional assessment of the judo throwing techniques frequently used in competition

P. 107-115Antecedentes y objetivo del estudio: aunque las técnicas de lanzamiento de judo no se consideran perjudiciales para el atacante, la repetición de estas técnicas podría causar lesiones de tipo de esfuerzo repetitivo. El objetivo del estudio fue conocer los grados de flexión y extensión, y de abducción y aducción de las articulaciones locomotoras principales, realizando las técnicas de lanzamiento más empleadas en la competencia de alto nivel. Material y métodos: Dos judokas de clase mundial, bajo la supervisión de un experto japonés de élite, realizaron seoi-nage, uchi-mata, osoto-gari, ouchi-gari y kouchi-gari. Fueron analizados utilizando tecnología tridimensional. Resultados: Los datos de los tiros de rendimiento obtenidos de los expertos 1 y 2 respectivamente fueron muy similares. Los resultados indican que la repetición sistemática de seoi-nage, uchi-mata y o-soto-gari puede producir patologías en los tendones del hombro. La práctica a largo plazo de seoi-nage y uchi-mata puede generar epicondilitis. Los judokas que han sufrido lesiones en el ligamento cruzado anterior deben tener cuidado al ejecutar técnicas que exijan una extensión de rodilla explosiva (es decir, seoi-nage) contra una gran resistencia. Los judokas no están expuestos a lesiones por uso excesivo cuando realizan lanzamientos de ouchi-gari y kouchi-gari. Conclusiones: la práctica sistemática de las técnicas de lanzamiento de judo más empleadas en el judo de alto nivel puede causar lesiones por el uso excesivo en las articulaciones de la parte superior del cuerpo (hombro, codo). Sin embargo, las articulaciones de la parte inferior del cuerpo (rodilla, tobillo) no parecen correr el riesgo de lesionarse por el uso excesivoS

Stress compensation by gap monolayers for stacked InAs/GaAs quantum dots solar cells

In this work we report the stacking of 10 and 50 InAs quantum dots layers using 2 monolayers of GaP for stress compensation and a stack period of 18 nm on GaAs (001) substrates. Very good structural and optical quality is found in both samples. Vertical alignment of the dots is observed by transmission electron microscopy suggesting the existence of residual stress around them. Photocurrent measurements show light absorption up to 1.2 μm in the nanostructures together with a reduction in the blue response of the device. As a result of the phosphorus incorporation in the barriers, a very high thermal activation energy (431 meV) has also been obtained for the quantum dot emission

Las medidas antiparaíso fiscal establecidas en la normativa española

Los paraísos fiscales son aquellos países o territorios en el que la imposición fiscal es nula o bajísima sobre las rentas o bienes de personas físicas o jurídicas, permitiendo una buena libertad y movilidad de aquellos, una fácil realización de operaciones comerciales, administrativa y financieras internacionales, máxima confidencialidad y adecuada relación con terceros países y territorios. El presente trabajo estudia el concepto de paraíso fiscal, los elementos que lo configuran, la relación de países o territorios calificados como paraísos fiscales, las medidas fiscales establecidas en la normativa internacional y más concretamente en la nacional. Las medidas antiparaíso fiscal establecidas en la legislación española se encuentran ubicadas en el Impuesto sobre Sociedades, en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre la Renta de No residentes. En el Impuesto sobre Sociedades son medidas para evitar la deslocalización de la residencia fiscal, la determinación de la base imponible y relacionadas con la doble imposición internacional, etc. En el Impuesto sobre la Renta de las Personas Físicas afectan a la residencia habitual del contribuyente, las Instituciones de Inversión Colectiva, la obligación general de información. En el Impuesto sobre la Renta de No residentes se refieren a las rentas exentas, la obligación de retener; el gravamen especial sobre Bienes Inmuebles de Entidades no Residentes y otras medidas fiscales

The effects of mango leaf extract during adolescence and adulthood in a rat model of schizophrenia.

There is evidence that in schizophrenia, imbalances in inflammatory and oxidative processes occur during pregnancy and in the early postnatal period, generating interest in the potential therapeutic efficacy of anti-inflammatory and antioxidant compounds. Mangiferin is a polyphenolic compound abundant in the leaves of Mangifera indica L. that has robust antioxidant and anti-inflammatory properties, making it a potential candidate for preventive or co-adjuvant therapy in schizophrenia. Hence, this study set-out to evaluate the effect of mango leaf extract (MLE) in a model of schizophrenia based on maternal immune activation, in which Poly I:C (4 mg/kg) is administered intravenously to pregnant rats. Young adult (postnatal day 60-70) or adolescent (postnatal day 35-49) male offspring received MLE (50 mg/kg of mangiferin) daily, and the effects of MLE in adolescence were compared to those of risperidone, assessing behavior, brain magnetic resonance imaging (MRI), and oxidative/inflammatory and antioxidant mediators in the adult offspring. MLE treatment in adulthood reversed the deficit in prepulse inhibition (PPI) but it failed to attenuate the sensitivity to amphetamine and the deficit in novel object recognition (NOR) induced. By contrast, adolescent MLE treatment prevented the sensorimotor gating deficit in the PPI test, producing an effect similar to that of risperidone. This MLE treatment also produced a reduction in grooming behavior, but it had no effect on anxiety or novel object recognition memory. MRI studies revealed that adolescent MLE administration partially counteracted the cortical shrinkage, and cerebellum and ventricle enlargement. In addition, MLE administration in adolescence reduced iNOS mediated inflammatory activation and it promoted the expression of biomarkers of compensatory antioxidant activity in the prefrontal cortex and hippocampus, as witnessed through the reduction of Keap1 and the accumulation of NRF2 and HO1. Together, these findings suggest that MLE might be an alternative therapeutic or preventive add-on strategy to improve the clinical expression of schizophrenia in adulthood, while also modifying the time course of this disease at earlier stages in populations at high-risk.EB, JAG-P and ST-S work was supported by the “Fondo Europeo de Desarrollo Regional” (FEDER)-UE “A way to build Europe” from the “Ministerio de Economía y Competitividad” (RTI2018-099778-B-I00); from the “Plan Nacional sobre Drogas, Ministerio de Sanidad, Consumo y Bienestar Social” (2019I041); from the “Ministerio de Salud-Instituto de Salud Carlos III” (PI18/01691); from the “Programa Operativo de Andalucía FEDER, Iniciativa Territorial Integrada ITI 2014-2020 Consejería Salud y Familias, Junta de Andalucía” (PI-0080- 2017, PI-0009-2017), “Consejería de Salud y Familias, Junta de Andalucía” (PI-0134-2018 and PEMP-0008-2020); from the “Consejería de Transformación Económica, Industria, Conocimiento y Universidad, Junta de Andalucía” (P20_00958 and CTS-510); from the CEIMAR (CEIJ-003); from the “Instituto de Investigación e Innovación en Ciencias Biomédicas de Cádiz-INiBICA” (LI19/06IN-CO22; IN-C09); from the “CIBERSAM”: CIBER-Consorcio Centro de Investigación Biomédica en Red- (CB07/09/0033), Instituto de Salud Carlos III, Ministerio de Ciencia e Innovación and from the European Union’s Horizon 2020 research and innovation programme under the Marie Sklodowska-Curie grant agreement No 955684. CM, LC and MTF-P were supported by the Spanish Ministry of Science and Technology (PID2020- 116229RB-I00) and European Regional Development Fund (ERDF). KM and JCL were supported by the “MICINN” (PID2019-109033RB-I00) and the “CIBERSAM”: CIBERConsorcio Centro de Investigación Biomédica en Red- (CB07/ 09/0026), Instituto de Salud Carlos III, Ministerio de Ciencia e Innovación. MLS-M was supported by the “Ministerio de Ciencia, Innovación, Instituto de Salud Carlos III” (PI17/ 01766, BA21/00030), co-financed by European Regional Development Fund (ERDF), “A way to make Europe”; from the “CIBERSAM”: CIBERConsorcio Centro de Investigación Biomédica en Red- (CB07/09/0031), Instituto de Salud Carlos III, Ministerio de Ciencia e Innovación; from the “Delegación del Gobierno para el Plan Nacional sobre Drogas” (2017/085); from the “Fundación Mapfre” and “Fundación Alicia Koplowitz.” MD work was supported by the “Ministerio de Ciencia e In review 18/ 28 Innovación” (MCIN) and “Instituto de Salud Carlos III” (ISCIII) (PT20/00044); from the “CIBERSAM” CIBERConsorcio Centro de Investigación Biomédica en Red-(CB07/ 09/0031). The CNIC is supported by the ISCIII, the MCIN and the Pro CNIC Foundation, and is a Severo Ochoa Center of Excellence (SEV-2015-0505).S

Taquiarritmia grave en la unidad de reanimación en paciente portador de tubo orotraqueal herniado de manera inadvertida

La mala posición del tubo orotraqueal (TOT) es una complicación que aparece en el 12 al 15% de las intubaciones realizadas en la Unidad de Cuidados Críticos. El bisel del tubo orotraqueal debe estar ubicado 4 a 5 cm. por encima de la carina, equivalente al nivel de la tercera o cuarta vértebra dorsal. Debe documentarse la profundidad de la inserción, distancia en centímetros a nivel del incisivo superior o a nivel de los labios en paciente sin dientes. También, una vez colocado, se debe marcar el TOT, preferentemente, a nivel del incisivo superior o en su defecto, a nivel de los labios para tener idea de la profundidad correcta del mismo. La posición del tip o punta del TOT es dependiente de la posición de la cabeza y del cuello. La flexión hacia delante desciende el TOT en un promedio de 1,9 cm. y la extensión hacia atrás eleva el tip en una distancia semejante. La radiografía de tórax siempre debe realizarse después de la confirmación primaria y secundaria de colocación del tubo y obviamente en un paciente estabilizado cervicalmente. En el paciente con el TOT colocado en la vía aérea, la placa de tórax (visión anteroposterior) únicamente nos dice a cuántos centímetros de la carina se encuentra el tip o extremo distal del tubo, y si está desplazado al bronquio derecho, pero de ningún modo nos asegura que se encuentre dentro de la vía aérea. La confirmación primaria se realiza a través de la auscultación del tórax. La confirmación secundaria se hace a través de la detección de CO2 en el aire espirado. La profundidad en la que se encuentra el TOT en el hombre debe ser de 23 cm. y de 21 cm. en la mujer, sin embargo la profundidad debe evaluarse siempre individualmente, particularmente teniendo en cuenta la estatura del paciente. Cuando el TOT se hernia, dicha situación se asocia con cuadros de obstrucción de vía aérea aguda con una inmediata caída del ETCO2, seguida del descenso del % de SatO2 con aumento concomitante de la presión en la vía aérea y fallo en el ciclado del respirador, objetivándose silencio auscultatorio en ambos campos pulmonares y aumento de la resistencia a la ventilación manual si la herniación es completa (extubación)

Interaction between maternal immune activation and peripubertal stress in rats: impact on cocaine addiction-like behaviour, morphofunctional brain parameters and striatal transcriptome.

Substance use disorders are more prevalent in schizophrenia, but the causal links between both conditions remain unclear. Maternal immune activation (MIA) is associated with schizophrenia which may be triggered by stressful experiences during adolescence. Therefore, we used a double-hit rat model, combining MIA and peripubertal stress (PUS), to study cocaine addiction and the underlying neurobehavioural alterations. We injected lipopolysaccharide or saline on gestational days 15 and 16 to Sprague-Dawley dams. Their male offspring underwent five episodes of unpredictable stress every other day from postnatal day 28 to 38. When animals reached adulthood, we studied cocaine addiction-like behaviour, impulsivity, Pavlovian and instrumental conditioning, and several aspects of brain structure and function by MRI, PET and RNAseq. MIA facilitated the acquisition of cocaine self-administration and increased the motivation for the drug; however, PUS reduced cocaine intake, an effect that was reversed in MIA + PUS rats. We found concomitant brain alterations: MIA + PUS altered the structure and function of the dorsal striatum, increasing its volume and interfering with glutamatergic dynamics (PUS decreased the levels of NAA + NAAG but only in LPS animals) and modulated specific genes that could account for the restoration of cocaine intake such as the pentraxin family. On its own, PUS reduced hippocampal volume and hyperactivated the dorsal subiculum, also having a profound effect on the dorsal striatal transcriptome. However, these effects were obliterated when PUS occurred in animals with MIA experience. Our results describe an unprecedented interplay between MIA and stress on neurodevelopment and the susceptibility to cocaine addiction.This work has been funded by the Spanish Ministry of Economy and Competitiveness (Project no.: PSI2016-80541-P to EA and AH-M); Ministry of Science (PID2019- 104523RB-I00 to A-HM and PID2019-111594RB-100 to EA), Spanish Ministry of Health, Social Services and Equality (Network of Addictive Disorders - Project no.: RTA-RD16/ 020/0022 of the Institute of Health Carlos III and National Plan on Drugs, Project no.: 2016I073 to EA and 2017I042 to A H-M); The BBVA Foundation (Leonardo Grants) to AH-M; The European Union (Project no.: JUST- 2017- AG- DRUG-806996-JUSTSO) to EA; and the UNED (Plan for the Promotion of Research) to EA and AH-M. MLS-M was supported by the Ministerio de Ciencia e Innovación, Instituto de Salud Carlos III (project PI17/01766), co-financed by the European Regional Development Fund (ERDF), ‘A way to make Europe’; project PID2021-128862OB-I00 funded by MCIN/AEI/ 10.13039/501100011033/FEDER, UE, CIBER de Salud Mental - Instituto de Salud Carlos III (project number CB07/09/0031); Delegación del Gobierno para el Plan Nacional sobre Drogas (project number 2017/085, 2022/008917); and Fundación Alicia Koplowitz. Fundación Tatiana Pérez de Guzmán el Bueno supported MC-V. MD’s work was supported by Ministerio de Ciencia e Innovación (MCIN) and Instituto de Salud Carlos III (PT20/00044). The CNIC is supported by the Instituto de Salud Carlos III (ISCIII), the Ministerio de Ciencia e Innovación (MCIN) and the Pro CNIC Foundation and is a Severo Ochoa Center of Excellence (SEV-2015-0505).S

Strain balanced quantum posts for intermediate band solar cells

In this work we present strain balanced InAs quantum post of exceptional length in the context of photovoltaics. We discuss the general properties of these nanostructures and their impact in the practical implementation of an intermediate band solar cell. We have studied the photocurrent generated by strain balanced quantum posts embedded in a GaAs single crystal, and compared our results with quantum dot based devices. The incorporation of phosphorous in the matrix to partially compensate the accumulated stress enables a significant increase of the quantum post maximum length. The relative importance of tunneling and thermal escape processes is found to depend strongly on the geometry of the nanostructures. tunneling and thermal escape processes is found to depend strongly on the geometry of the nanostructures