Problemática en el tratamiento tributario de la deducción de los gastos financieros que incidan conjuntamente en rentas gravadas, exoneradas e inafectas

En el presente trabajo de investigación se analiza el tratamiento tributario actual adoptado por el Tribunal Fiscal para la deducción de los gastos financieros comunes que incidan de manera conjunta en la generación de rentas gravadas, exoneradas y/o inafectas, las cuales no pueden ser atribuidas de forma directa a cada tipo de renta; estableciendo que le resulta aplicable el inciso a) del artículo 37° de la Ley del Impuesto a la Renta y no el inciso p) del artículo 21° del Reglamento de la Ley del Impuesto a la Renta. La aplicación del inciso a) del artículo 37° de la Ley para la deducción de los gastos financieros comunes - conforme al criterio adoptado por el Tribunal Fiscal - trae como consecuencia que se pueda deducir la parte proporcional de los gastos financieros comunes inherentes a las rentas exoneradas e inafectas, lo cual atenta contra el principio de causalidad, base fundamental para la deducción de los gastos, por lo que este tratamiento tributario no resulta adecuado, toda vez que, no contempla un procedimiento de prorrata y menos tiene por objetivo limitar la deducción de los gastos financieros comunes. En ese sentido, se ha planteado incorporar un límite adicional a los establecidos en el inciso a) del artículo 37° de la Ley para los casos en que se incurran en gastos por intereses y demás gastos originados por deudas que incidan de manera conjunta en rentas gravadas, exoneradas o inafectas, y no sea posible imputar de manera directa a cada tipo renta (gastos financieros comunes), a efectos de: i) prohibir la deducción de la parte proporcional destinada a la obtención de rentas exoneradas e inafectas, y así cumplir con la causalidad, principio rector de la deducción de gastos y ii) someter la parte proporcional destinada a la obtención de rentas gravadas (parte causal) a los requisitos establecidos en los numerales 1, 2 y 3 del inciso a) del artículo 37° de la Ley.The present research work analyzes the current tax treatment taken by the Tax Court for the deduction of common financial expenses that jointly affect the generation of taxed, exempted and/or unaffected income, which cannot be attributed directly to each type of income; establishing that subsection a) of article 37 of the Income Tax Law is applicable and not the subsection p) of article 21 of the Regulations of the Income Tax Law. The application of subsection a) of article 37 of the Law for the deduction of common financial expenses - in accordance with the criteria taken by the Tax Court - results in the deduction of the proportional part of the common financial expenses inherent to the income exempted and unaffected, which violates the principle of causality, fundamental basis for the deduction of expenses, so this tax treatment is not appropriate, since it does not contemplate a prorate procedure and even less has the objective of limiting the deduction of common financial expenses. In this sense, it has been proposed to incorporate an additional limit to those established in subsection a) of article 37 of the Law for cases in which expenses are incurred for interest and other expenses generated by debts that jointly affect taxed, exempted or unaffected income, and it is not possible to attribute directly to each type of income (common financial expenses), in order to: i) prohibit the deduction of the proportional part destined to obtain exempted and unaffected income, and thus accomplish with causality, the guiding principle of the deduction of expenses and ii) submit the proportional part destined to obtain taxed income (causal part) to the requirements established in numerals 1, 2 and 3 of subsection a) of article 37 of the law

Synthesis by wet chemistry and characterization of LiNbO3 nanoparticles

Actually, lithium niobate (LiNbO3) has been used for optical wavelength conversion and ultrafast optical signal processing because of its outstanding rapid nonlinear optical response behavior, low switching power and broad conversion bandwidth. LiNbO3nanoparticles, which belong to the ferroelectric oxide class, were synthesized by chemical reaction with wetchemistry. Their sizedistributionwascenteredaround200 nm. Xray diffraction (XRD) and scanning electron microscopy (SEM) were used to further investigate the quality of the obtained LiNbO3powders.The present work shows thatby employingthis chemical method the correct stoichiometric phasewas obtained. This wascorroborated by XPS (X-Ray Photoelectron Spectroscopy) results. Also, the nanoparticles showed a defined crystallinity and uniform morphology. This way of obtaining nanoparticles is innovative because of its low cost and simple way to reproduce it. It isan important method of increasing the surfacearea, controlling thephase purityand reducing theparticle size distribution. The samples were obtained under low temperature annealing at500, 650 and 800 ºC. Those features can be controlled using variables such temperature, time of synthesis,and calcination. In previous worksit wasfound that hydrothermal methods offer many advantages over conventional ceramic synthesis methods

Extracellular Tuning of Mitochondrial Respiration Leads to Aortic Aneurysm

Marfan syndrome (MFS) is an autosomal dominant disorder of the connective tissue caused by mutations in the FBN1 (fibrillin-1) gene encoding a large glycoprotein in the extracellular matrix called fibrillin-1. The major complication of this connective disorder is the risk to develop thoracic aortic aneurysm. To date, no effective pharmacologic therapies have been identified for the management of thoracic aortic disease and the only options capable of preventing aneurysm rupture are endovascular repair or open surgery. Here, we have studied the role of mitochondrial dysfunction in the progression of thoracic aortic aneurysm and mitochondrial boosting strategies as a potential treatment to managing aortic aneurysms.Fondo de Investigacion Sanitaria del Instituto de Salud Carlos III (PI16/188, PI19/855), the European Regional D evelopment Fund, and the European Commission through H2020-EU.1.1, European Research Council grant ERC-2016-StG 715322-EndoMitTalk, and Gobierno de Espana SAF2016-80305P. This work was partially supported by Comunidad de Madrid (S2017/BMD 3867 RENIM-CM) and cofinanced by the European Structural and Investment Fund. M.M. is supported by the Miguel Servet Program (CP 19/014, Fundacion de Investigacion del Hospital 12 de Octubr

Partial protection of seasonal trivalent inactivated vaccine against novel pandemic influenza A/H1N1 2009: case-control study in Mexico City

Objective To evaluate the association of 2008-9 seasonal trivalent inactivated vaccine with cases of influenza A/H1N1 during the epidemic in Mexico

RET Fusion Testing in Patients With NSCLC: The RETING Study

Introduction: RET inhibitors with impressive overall response rates are now available for patients with NSCLC, yet the identi fication of RET fusions remains a dif ficult challenge. Most guidelines encourage the upfront use of next -generation sequencing (NGS), or alternatively, fluorescence in situ hybridization (FISH) or reverse transcriptase-polymerase chain reaction (RT-PCR) when NGS is not possible or available. Taken together, the suboptimal performance of single-analyte assays to detect RET fusions, although consistent with the notion of encouraging universal NGS, is currently widening some of the clinical practice gaps in the implementation of predictive biomarkers in patients with advanced NSCLC. Methods: This situation prompted us to evaluate several RET assays in a large multicenter cohort of RET fusion -positive NSCLC (n 1 / 4 38) to obtain real -world data. In addition to RNA -based NGS (the criterion standard method), all positive specimens underwent break -apart RET FISH with two different assays and were also tested by an RT-PCR assay. Results: The most common RET partners were KIF5B (78.9%), followed by CCDC6 (15.8%). The two RET NGSpositive but FISH -negative samples contained a KIF5B(15)RET(12) fusion. The three RET fusions not identi fied with RT-PCR were AKAP13(35)-RET(12) , KIF5B(24)-RET(9) and KIF5B(24)-RET(11) . All three false -negative RT-PCR cases were FISH -positive, exhibited a typical break -apart pattern, and contained a very high number of positive tumor cells with both FISH assays. Signet ring cells, psammoma bodies, and pleomorphic features were frequently observed (in 34.2%, 39.5%, and 39.5% of tumors, respectively). Conclusions: In-depth knowledge of the advantages and disadvantages of the different RET testing methodologies could help clinical and molecular tumor boards implement and maintain sensible algorithms for the rapid and effective detection of RET fusions in patients with NSCLC. The likelihood of RET false -negative results with both FISH and RT-PCR reinforces the need for upfront NGS in patients with NSCLC. (c) 2024 The Authors. Published by Elsevier Inc. on behalf of the International Association for the Study of Lung Cancer. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/)

Measurement of the cosmic ray spectrum above 4×10184{\times}10^{18} eV using inclined events detected with the Pierre Auger Observatory

A measurement of the cosmic-ray spectrum for energies exceeding $4{\times}10^{18}$ eV is presented, which is based on the analysis of showers with zenith angles greater than $60^{\circ}$ detected with the Pierre Auger Observatory between 1 January 2004 and 31 December 2013. The measured spectrum confirms a flux suppression at the highest energies. Above $5.3{\times}10^{18}$ eV, the "ankle", the flux can be described by a power law $E^{-\gamma}$ with index $\gamma=2.70 \pm 0.02 \,\text{(stat)} \pm 0.1\,\text{(sys)}$ followed by a smooth suppression region. For the energy ($E_\text{s}$) at which the spectral flux has fallen to one-half of its extrapolated value in the absence of suppression, we find $E_\text{s}=(5.12\pm0.25\,\text{(stat)}^{+1.0}_{-1.2}\,\text{(sys)}){\times}10^{19}$ eV.Comment: Replaced with published version. Added journal reference and DO

A personalized intervention to prevent depression in primary care: cost-effectiveness study nested into a clustered randomized trial

Abstract Background: Depression is viewed as a major and increasing public health issue, as it causes high distress in the people experiencing it and considerable financial costs to society. Efforts are being made to reduce this burden by preventing depression. A critical component of this strategy is the ability to assess the individual level and profile of risk for the development of major depression. This paper presents the cost-effectiveness of a personalized intervention based on the risk of developing depression carried out in primary care, compared with usual care. Methods: Cost-effectiveness analyses are nested within a multicentre, clustered, randomized controlled trial of a personalized intervention to prevent depression. The study was carried out in 70 primary care centres from seven cities in Spain. Two general practitioners (GPs) were randomly sampled from those prepared to participate in each centre (i.e. 140 GPs), and 3326 participants consented and were eligible to participate. The intervention included the GP communicating to the patient his/her individual risk for depression and personal risk factors and the construction by both GPs and patients of a psychosocial programme tailored to prevent depression. In addition, GPs carried out measures to activate and empower the patients, who also received a leaflet about preventing depression. GPs were trained in a 10- to 15-h workshop. Costs were measured from a societal and National Health care perspective. Qualityadjustedlife years were assessed using the EuroQOL five dimensions questionnaire. The time horizon was 18 months.This work was supported by grants from the Spanish Ministry of Health, the Institute of Health Carlos III (ISCIII) and the European Regional Development Fund (ERDF) ’A way to build Europe’(grant references PS09/02272, PS09/02147, PS09/01095, PS09/00849 and PS09/00461); the Andalusian Council of Health (grant reference PI-0569-2010); the Spanish Network of Primary Care Research ’redIAPP’ (RD06/0018, RD12/0005/0001); the ’Aragón group’ (RD06/0018/0020, RD12/0005/0006); the ’Bizkaya group’ (RD06/0018/0018, RD12/0005/0010); the Castilla-León Group (RD06/0018/0027); the Mental Health (SJD) Barcelona Group (RD06/0018/0017, RD12/0005/0008); and the Mental-Health, Services and Primary Care (SAMSERAP) MálagaGroup (RD06/0018/0039, RD12/0005/0005)

Clonal chromosomal mosaicism and loss of chromosome Y in elderly men increase vulnerability for SARS-CoV-2

The pandemic caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2, COVID-19) had an estimated overall case fatality ratio of 1.38% (pre-vaccination), being 53% higher in males and increasing exponentially with age. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, we found 133 cases (1.42%) with detectable clonal mosaicism for chromosome alterations (mCA) and 226 males (5.08%) with acquired loss of chromosome Y (LOY). Individuals with clonal mosaic events (mCA and/or LOY) showed a 54% increase in the risk of COVID-19 lethality. LOY is associated with transcriptomic biomarkers of immune dysfunction, pro-coagulation activity and cardiovascular risk. Interferon-induced genes involved in the initial immune response to SARS-CoV-2 are also down-regulated in LOY. Thus, mCA and LOY underlie at least part of the sex-biased severity and mortality of COVID-19 in aging patients. Given its potential therapeutic and prognostic relevance, evaluation of clonal mosaicism should be implemented as biomarker of COVID-19 severity in elderly people. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, individuals with clonal mosaic events (clonal mosaicism for chromosome alterations and/or loss of chromosome Y) showed an increased risk of COVID-19 lethality