{"id":"https://openalex.org/W4397016100","doi":"https://doi.org/10.51302/rcyt.2024.22041","title":"La renuncia a un legado se considera ocultaci\u00f3n a efectos del art\u00edculo 42.2 a) de la Ley general tributaria","display_name":"La renuncia a un legado se considera ocultaci\u00f3n a efectos del art\u00edculo 42.2 a) de la Ley general tributaria","publication_year":2024,"publication_date":"2024-05-17","ids":{"openalex":"https://openalex.org/W4397016100","doi":"https://doi.org/10.51302/rcyt.2024.22041"},"language":"es","primary_location":{"id":"doi:10.51302/rcyt.2024.22041","doi":"https://doi.org/10.51302/rcyt.2024.22041","is_oa":true,"landing_page_url":"https://doi.org/10.51302/rcyt.2024.22041","pdf_url":null,"source":{"id":"https://openalex.org/S4387286287","display_name":"Revista de Contabilidad y Tributaci\u00f3n CEF","issn_l":"2695-6896","issn":["2695-6896","2792-8306"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidad y Tributaci\u00f3n. CEF","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.51302/rcyt.2024.22041","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5077264658","display_name":"Carmen Banacloche Palao","orcid":"https://orcid.org/0000-0001-9588-6163","observed_orcids":["https://orcid.org/0000-0001-9588-6163"]},"institutions":[{"id":"https://openalex.org/I182083151","display_name":"Universidad Rey Juan Carlos","ror":"https://ror.org/01v5cv687","country_code":"ES","type":"education","lineage":["https://openalex.org/I182083151"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Carmen Banacloche Palao","raw_affiliation_strings":["Profesora titular de Derecho Financiero y Tributario. URJC (Espa\u00f1a)"],"raw_orcid":"https://orcid.org/0000-0001-9588-6163","affiliations":[{"raw_affiliation_string":"Profesora titular de Derecho Financiero y Tributario. URJC (Espa\u00f1a)","institution_ids":["https://openalex.org/I182083151"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5077264658"],"corresponding_institution_ids":["https://openalex.org/I182083151"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.05386184,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"70","last_page":"80"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.986299991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.986299991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13096","display_name":"Family and Matrimonial Law","score":0.002899999963119626,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.002300000051036477,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/concealment","display_name":"concealment","score":0.4490000009536743},{"id":"https://openalex.org/keywords/joint-and-several-liability","display_name":"joint and several liability","score":0.6899999976158142},{"id":"https://openalex.org/keywords/tax-fraud","display_name":"tax fraud","score":0.699999988079071},{"id":"https://openalex.org/keywords/inheritance","display_name":"inheritance","score":0.574999988079071},{"id":"https://openalex.org/keywords/acceptance-of-inheritance","display_name":"acceptance of inheritance","score":0.5730000138282776},{"id":"https://openalex.org/keywords/fraudulent-intent","display_name":"fraudulent intent","score":0.47600001096725464}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.8305495977401733},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6227015852928162},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3080918490886688}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.51302/rcyt.2024.22041","doi":"https://doi.org/10.51302/rcyt.2024.22041","is_oa":true,"landing_page_url":"https://doi.org/10.51302/rcyt.2024.22041","pdf_url":null,"source":{"id":"https://openalex.org/S4387286287","display_name":"Revista de Contabilidad y Tributaci\u00f3n CEF","issn_l":"2695-6896","issn":["2695-6896","2792-8306"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidad y Tributaci\u00f3n. CEF","raw_type":"journal-article"},{"id":"pmh:oai:revistas.cef.udima.es:article/22041","doi":null,"is_oa":true,"landing_page_url":"https://revistas.cef.udima.es/index.php/RCyT/article/view/22041","pdf_url":"https://revistas.cef.udima.es/index.php/RCyT/article/download/22041/22199","source":{"id":"https://openalex.org/S4387286287","display_name":"Revista de Contabilidad y Tributaci\u00f3n CEF","issn_l":"2695-6896","issn":["2695-6896","2792-8306"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2695-6896","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.51302/rcyt.2024.22041","doi":"https://doi.org/10.51302/rcyt.2024.22041","is_oa":true,"landing_page_url":"https://doi.org/10.51302/rcyt.2024.22041","pdf_url":null,"source":{"id":"https://openalex.org/S4387286287","display_name":"Revista de Contabilidad y Tributaci\u00f3n CEF","issn_l":"2695-6896","issn":["2695-6896","2792-8306"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidad y Tributaci\u00f3n. CEF","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4397016100.pdf","grobid_xml":"https://content.openalex.org/works/W4397016100.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W61866163","https://openalex.org/W4392926066"],"related_works":["https://openalex.org/W7217652517","https://openalex.org/W7217008707","https://openalex.org/W7216706026","https://openalex.org/W7217764455","https://openalex.org/W7218019284","https://openalex.org/W7217126529","https://openalex.org/W7217782044","https://openalex.org/W4392926066","https://openalex.org/W7169960410","https://openalex.org/W2810127638"],"abstract_inverted_index":{"La":[0],"Sentencia":[1],"del":[2,25],"Tribunal":[3],"Superior":[4],"de":[5,7,12,14,30,36,43,47,56,67,72,88,91],"Justicia":[6],"la":[8,18,31,34,45,57,65,68,80],"Comunidad":[9],"Valenciana":[10],"1066/2023,":[11],"15":[13],"diciembre,":[15],"considera":[16],"que":[17,63,83],"renuncia":[19],"a":[20,41],"un":[21],"legado":[22],"por":[23,70],"parte":[24,71],"deudor":[26],"principal,":[27],"como":[28],"consecuencia":[29],"cual":[32],"acrece":[33],"herencia":[35,69],"sus":[37],"hijos,":[38],"constituye":[39],"ocultaci\u00f3n":[40],"efectos":[42],"justificar":[44],"derivaci\u00f3n":[46],"responsabilidad":[48],"solidaria":[49],"regulada":[50],"en":[51],"el":[52,85],"art\u00edculo":[53],"42.2":[54],"a)":[55],"Ley":[58],"general":[59],"tributaria.":[60],"Las":[61],"circunstancias":[62],"rodean":[64],"aceptaci\u00f3n":[66],"los":[73],"hijos":[74],"aportan":[75],"indicios":[76],"suficientes":[77],"para":[78],"acreditar":[79],"intenci\u00f3n":[81],"defraudatoria":[82],"precisa":[84],"presupuesto":[86],"habilitante":[87],"esta":[89],"clase":[90],"responsabilidad.":[92]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-05-18T00:00:00"}
