Nuevo régimen tributario de la vivienda habitual: cambio de tendencia en la política fiscal de la vivienda en el IRPF

La vivienda ha sido una materia imponible tradicional en el ordenamiento tributario español, si bien ha de destacarse el tratamiento fiscal más favorable que ha recibido en el ámbito del IRPF con el propósito de materializar el derecho constitucional a una vivienda digna. No obstante, la reforma del impuesto operada por la Ley 26/2014, recientemente aprobada, minora el régimen de estímulos tributarios que estaban previstos con respecto a la tenencia de la vivienda habitual, en concreto, las modificaciones principales afectan a la deducción por alquiler de la vivienda habitual, a la reducción de los rendimientos inmobiliarios que se aplican los propietarios por la vivienda en alquiler y el régimen de exención de las ganancias patrimoniales por la venta de la vivienda habitual. En este estudio se analiza de forma didáctica el conjunto de novedades normativas que afectan a la vivienda habitual, lo que obliga a enmarcar el asunto en las modificaciones recientes que con carácter previo han afectado al texto de la Ley del IRPF en el marco de la reforma fiscal originada por la crisis económica. Así pues, el análisis permite concluir que estamos ante la consolidación de un cambio de tendencia en la política fiscal que lleva a la neutralidad del impuesto con respecto a las decisiones de consumo de la vivienda habitual en la línea recomendada por el Comité de expertos para la reforma fiscal

Medidas fiscales en la Ley de segunda oportunidad

La Ley de segunda oportunidad, aprobada mediante el Real Decreto-ley 1/2015, de 27 de febrero, incluye medidas de distinta naturaleza con el objetivo de estimular a aquellas personas físicas cuyo negocio ha fracasado a retomar su actividad empresarial. Además, el legislador incorpora tres medidas fiscales que tienen un marcado carácter social, si bien sólo la primera de ellas se relaciona con la reducción de carga financiera debidas a deudas generadas por la situación de crisis económica. Este trabajo comenta el significado y alcance de dichas medidas fiscales que consisten en: 1) la exención en el Impuesto sobre la Renta de las Personas Físicas de las rentas puestas de manifiesto por quitas y daciones en pago de deudas; 2) la ampliación del ámbito de aplicación de las deducciones por familia numerosa o personas con discapacidad a cargo del Impuesto sobre la Renta de las Personas Físicas y 3) la exención de las tasas judiciales para personas físicas

El Impuesto sobre Sociedades españoles en el contexto del la política fiscal europea

Este trabajo contiene un análisis exhaustivo de las medidas de reforma del Impuesto sobre Sociedades español que se encuentran esencialmente originadas por el marco europeo de obligada transposición y por las recomendaciones internacionales de la OCDE concretadas básicamente en el proyecto BEPS.This scientific contribution contains an exhaustive analysis of the reform measures to the Spanish Corporation Tax that are mainly originated by the obligation to transpose in the framework of European law and by the OECD international recommendations embodied in the BEPS project

Prospective observational cohort study on grading the severity of postoperative complications in global surgery research

Background The Clavien–Dindo classification is perhaps the most widely used approach for reporting postoperative complications in clinical trials. This system classifies complication severity by the treatment provided. However, it is unclear whether the Clavien–Dindo system can be used internationally in studies across differing healthcare systems in high- (HICs) and low- and middle-income countries (LMICs). Methods This was a secondary analysis of the International Surgical Outcomes Study (ISOS), a prospective observational cohort study of elective surgery in adults. Data collection occurred over a 7-day period. Severity of complications was graded using Clavien–Dindo and the simpler ISOS grading (mild, moderate or severe, based on guided investigator judgement). Severity grading was compared using the intraclass correlation coefficient (ICC). Data are presented as frequencies and ICC values (with 95 per cent c.i.). The analysis was stratified by income status of the country, comparing HICs with LMICs. Results A total of 44 814 patients were recruited from 474 hospitals in 27 countries (19 HICs and 8 LMICs). Some 7508 patients (16·8 per cent) experienced at least one postoperative complication, equivalent to 11 664 complications in total. Using the ISOS classification, 5504 of 11 664 complications (47·2 per cent) were graded as mild, 4244 (36·4 per cent) as moderate and 1916 (16·4 per cent) as severe. Using Clavien–Dindo, 6781 of 11 664 complications (58·1 per cent) were graded as I or II, 1740 (14·9 per cent) as III, 2408 (20·6 per cent) as IV and 735 (6·3 per cent) as V. Agreement between classification systems was poor overall (ICC 0·41, 95 per cent c.i. 0·20 to 0·55), and in LMICs (ICC 0·23, 0·05 to 0·38) and HICs (ICC 0·46, 0·25 to 0·59). Conclusion Caution is recommended when using a treatment approach to grade complications in global surgery studies, as this may introduce bias unintentionally

The surgical safety checklist and patient outcomes after surgery: a prospective observational cohort study, systematic review and meta-analysis

© 2017 British Journal of Anaesthesia Background: The surgical safety checklist is widely used to improve the quality of perioperative care. However, clinicians continue to debate the clinical effectiveness of this tool. Methods: Prospective analysis of data from the International Surgical Outcomes Study (ISOS), an international observational study of elective in-patient surgery, accompanied by a systematic review and meta-analysis of published literature. The exposure was surgical safety checklist use. The primary outcome was in-hospital mortality and the secondary outcome was postoperative complications. In the ISOS cohort, a multivariable multi-level generalized linear model was used to test associations. To further contextualise these findings, we included the results from the ISOS cohort in a meta-analysis. Results are reported as odds ratios (OR) with 95% confidence intervals. Results: We included 44 814 patients from 497 hospitals in 27 countries in the ISOS analysis. There were 40 245 (89.8%) patients exposed to the checklist, whilst 7508 (16.8%) sustained ≥1 postoperative complications and 207 (0.5%) died before hospital discharge. Checklist exposure was associated with reduced mortality [odds ratio (OR) 0.49 (0.32–0.77); P\u3c0.01], but no difference in complication rates [OR 1.02 (0.88–1.19); P=0.75]. In a systematic review, we screened 3732 records and identified 11 eligible studies of 453 292 patients including the ISOS cohort. Checklist exposure was associated with both reduced postoperative mortality [OR 0.75 (0.62–0.92); P\u3c0.01; I2=87%] and reduced complication rates [OR 0.73 (0.61–0.88); P\u3c0.01; I2=89%). Conclusions: Patients exposed to a surgical safety checklist experience better postoperative outcomes, but this could simply reflect wider quality of care in hospitals where checklist use is routine

Critical care admission following elective surgery was not associated with survival benefit: prospective analysis of data from 27 countries

This was an investigator initiated study funded by Nestle Health Sciences through an unrestricted research grant, and by a National Institute for Health Research (UK) Professorship held by RP. The study was sponsored by Queen Mary University of London