Conocimiento y aplicación de la actividad judicial en el ámbito tributario

Redacción por parte de los alumnos de una sentencia judicial, tras tener conocimiento previo de la práctica judicial (al asistir a vista en el Juzgado de lo Contencioso-Administrativo, examinar expedientes y debatir con el juez)

Los incrementos no justificados de patrimonio en el Impuesto sobre la Renta de las Personas Físicas

Artículo 49 LIRPF: «Tendrán la consideración de incrementos no justificados de patrimonio los bienes o derechos cuya tenencia, declaración o adquisición no se corresponda con la renta o patrimonio declarados por el sujeto pasivo»

El régimen simplificado del Impuesto sobre el Valor Añadido: su tratamiento contable

El Impuesto sobre el Valor Añadido, que constituye uno de los ejes centrales de la imposición indirecta del sistema tributario español, se regula actualmente en la Ley 37/1992 y en el Real Decreto 1624/1992. Entre los regímenes especiales que se contemplan en dicha normativa destaca por su «generalización» el régimen simplificado, dirigido a las pequeñas y medianas empresas con la finalidad de facilitarles el cumplimiento de sus obligaciones formales. El tratamiento contable de los regímenes especiales del IVA se desarrolla en la Resolución de 20 de enero de 1997, del Instituto de Contabilidad y Auditoría de Cuentas. Sin embargo, en la medida en que el régimen simplificado ha sido objeto de profundas modificaciones por la Ley 66/1997 y por los Reales Decretos 37/1998, 296/1998 y 215/1999, el contenido de dicha Resolución no resulta aplicable a la configuración actual de dicho régimen. Por esta razón, planteamos en el presente trabajo cuál debe ser el tratamiento contable de este régimen, a tenor de los cambios incorporados por estas últimas disposiciones legales. Ahora bien, al objeto de fundamentar el tratamiento contable propuesto, partiremos del análisis de la regulación actual del régimen que nos ocupa. Finalmente, presentamos un supuesto práctico donde, una vez determinada la cuota anual de IVA, analizaremos el registro contable de las diferentes operaciones descritas

The Effectiveness of Day Hospitals in the Personal Recovery of Mental Disorder Patients during the COVID-19 Pandemic

Background: In recent years, a new recovery model has gained ground in which recovery is understood as a process of change where individuals are able to improve their health and wellbeing, lead self-sufficient lives and strive to achieve their maximum potential (personal recovery). Despite the existence of data regarding the effectiveness of mental health day hospitals (MHDHs) in reducing relapses in terms of hospital admissions and emergencies, no studies have to date assessed how this change affected the new personal recovery model. Objectives: To verify the effectiveness of MHDHs in improving personal recovery processes among people with mental disorders (MDs). Methods: A prospective cohort study. A group of patients receiving follow-up at MHDHs was compared with another group of patients receiving follow-up in other therapeutic units over a period of three months. Results: Patient recovery at the MHDHs, assessed using the Individual Recovery Outcomes Counter (I.ROC), was found to be significantly better than that of patients attended in other units. Conclusions: MHDHs can contribute to the recovery of people with MDs. This is particularly important at a time when some patients may have experienced impediments to their recovery processes due to the pandemic

Occupational Therapy in Mental Health via Telehealth during the COVID-19 Pandemic

The COVID-19 pandemic has brought about changes in mental health occupational therapy. Research into these changes and the associated risks of relapse is insufficient. To explore the changes that have taken place in forms of occupational intervention (face-to-face and online) during the pandemic, and to analyze their association with subsequent relapses, a multicenter retrospective cohort study was carried out of 270 patients with mental disorder diagnoses under follow-up in day hospitals during 2020. Our results show that the frequency of face-to-face occupational therapy interventions decreased during lockdown and subsequently recovered. Interventions via telehealth increased during lockdown and have since been continued to a greater extent than before lockdown. Patients who received occupational intervention via telehealth relapsed less in the following six months (10.7% vs. 26.3%; χ2 = 10.372; p = 0.001), especially those who received intervention via videoconferencing (4.2% vs. 22%; χ2 = 5.718; p = 0.017). In conclusion, lockdown subsequent to the COVID-19 outbreak led to a reduction in face-to-face occupational therapy interventions, putting people with prior mental disorders at risk, while the implementation of telehealth tools helped reduce relapses

Enolase in the intestinal helminth infections: the case of the echinostoma caproni-mice model

Comunicaciones a congreso