El concepto de renta del ahorro en el proyecto de ley del Impuesto sobre la Renta de las Personas Físicas

[Resumen] El Proyecto de ley de reforma del IRPF, que previsiblemente comenzará a aplicarse a partir de 2007, introduce una modificación sustancial de la tributación de las rentas del ahorro. Entre otras cuestiones, el gravamen proporcional al que se verán sometidas dichas rentas, con la consiguiente dualización de la base imponible del impuesto, así como la eliminación de la doble imposición de dividendos, constituyen las medidas más controvertidas de dicha reforma, aspectos que serán analizados en este trabajo junto con otros temas relacionados con ellos.[Abstract] The Project of law of reform of the IRPF, that foreseeably it will begin to be applied as of 2007, it introduces a substantial modification of the taxation income from saving. Among other questions, the proportional tax burden that they will be put under this income, with the consequent duality of the tax basis of the tax, as well as the exclusion of the economic double taxation relief on dividends, they constitute the controverted measures of this reform

Reflexiones sobre la fiscalidad de la vivienda vacía en España

[Resumen] Uno de los principales problemas socioeconómicos de nuestro país está repre- sentado por las dificultades que un importante sector de la población tiene para acceder a una vivienda. Esta situación contrasta con el elevado número de viviendas que se mantienen vacías o desocupadas en España, en manos de inversores que, por diferentes motivos, deciden no incorporarlas al mercado de alquiler. Partiendo de esa realidad se abordan en este trabajo las medidas más relevantes que el legislador tributario ha adoptado para tratar de dar salida a esa situación, solu- ciones cuyo análisis permite poner de manifiesto la dificultad que plantea abordar esta cuestión.[Abstract] One of the principal socioeconomic problems of our country is represented by the difficulties that an important sector of the population has to accede to a housing. This situation contrasts with the high number of housings that are kept empty or vaca- ted in Spain. Many investors, for different motives, decide not to incorporate them into the market of rent. Departing from this reality in this work there are approached some of the tax measures adopted to solve this situation. This analysis allows to reveal the difficulty that considers approaching this question

Digital interiors. The Internet Housing Policies Meet the Age of Confinement

One of the main characteristics of today?s private and intimate environments is that they are completely pervaded by mass media, and more specifically by the spider?s web of the Internet. Through the Internet, we incessantly generate mappable traces of our opinions, desires, will, preferences, values, interests, fears, mindsets and moods, concerns, etc. If we take a quick look at our relationship with mass media screens and interfaces throughout the 20th century up to the present day, we can easily appreciate how the trend has been a sustained and progressive reduction in both physical and symbolic distance and an increasing sophistication in the forms of control through mass media technology as they have steadily penetrated the private and intimate spaces of the individual. This article analyzes some of the consequences of the increasing loss of symbolic and physical distance with mass media and informational technologies. The confinement caused by COVID-19 has led to an unprecedented restriction of public freedoms in countries with a long democratic tradition, combined with the generalization of legitimate and imperious digital surveillance undertaken in the name of the «public interest» especially through smartphones. It is the perfect example of an encapsulated and strictly media- controlled privacy accompanied by a massive, extensive and frenetic use of the Internet as the only window «open to the outside world» and the only means of contact as vicarious as it is frustrating with the other. The COVID-19 crisis has permitted the foreshadowing of the true dimension of the Internet in terms of control and social engineering, following decades of adaptation, interiorization and massive adoption of the medium by the citizenry. In this perfect storm in which two viral natures collided (that of the internet and that of COVID-19), the structural links between the Internet and socio-political isolation have become clear

Automatic construction of rules fuzzy for modelling and prediction of the central nervous system

The main goal of this work is to study the performance of CARFIR (Automatic Construction of Rules in Fuzzy Inductive Reasoning) methodology for the modelling and prediction of the human central nervous system (CNS). The CNS controls the hemodynamical system by generating the regulating signals for the blood vessels and the heart. The main idea behind CARFIR is to expand the capacity of the FIR methodology allowing it to work with classical fuzzy rules. CARFIR is able to automatically construct fuzzy rules starting from a set of pattern rules obtained by FIR. The new methodology preserves as much as possible the knowledge of the pattern rules in a compact fuzzy rule base. The prediction results obtained by the fuzzy prediction process of CARFIR methodology are compared with those of other inductive methodologies, i.e. FIR, NARMAX and neural networksPostprint (published version

La función social de la propiedad privada: Su protección jurídica

La concepción liberal romano-clásica sobre el derecho de propiedad individual infl uyó notablemente en las legislaciones europeas. La idea de que la propiedad es un derecho subjetivo y casi absoluto, aunque con algunas limitaciones tradicionales, fue recogida en el Código civil español. Actualmente, esta noción viene matizada por el reconocimiento constitucional de la función social que debe cumplir este derecho y que delimitará su contenido de acuerdo con las leyes. Tras el estudio de las limitaciones o restricciones al derecho real de propiedad, trataremos de las acciones más frecuentemente utilizadas para su protección y que –como veremos– conservan el nombre que les dio el Derecho romano, así como las características generales que presentaban en aquel ordenamientoThe Roman classical liberal conception of individual property greatly infl uenced European legislations. The idea that property is a subjective and nearly absolute right, although with some traditional limitations, was refl ected in the Spanish Civil Code. Currently, this liberal notion is tempered by the recognition of the social function of private property, which restrains its content according to the laws. After the study of the limitations to the real property right, we’ll focus on the most frequent actions brought for its protection, which – as we shall see – are still named and keep the general features they presented in Roman la

Valoración de los estudiantes universitarios de Grado de una experiencia de elaboración de mapas conceptuales

En este artículo presentamos parte de una experiencia universitaria desarrollada por alumnos de la asignatura Organografía Microscópica Humana del Grado en Medicina. En cada parcial se ofreció la posibilidad de realizar una tarea voluntaria diferente con el objetivo de trabajar distintas competencias transversales. Al término del último parcial pedimos que contestaran una encuesta de satisfacción. Del conjunto de tareas ofertadas describimos aquí la segunda tarea realizada con el programa gratuito CMapTools. Los estudiantes valoraron de forma muy positiva tanto el programa como la elaboración de mapas conceptuales