[{"data":1,"prerenderedAt":608},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/obligacion-tributaria:0":3},{"page":4,"book":25,"news":602,"questionSent":19,"questions":603,"formData":604,"attachments":22,"chartData":22,"pending":19,"chartOptions":605,"afspec":19,"aflink":607},{"id":5,"book_id":6,"chapter_id":7,"name":8,"slug":9,"html":10,"priority":11,"created_at":12,"updated_at":13,"created_by":14,"updated_by":18,"draft":19,"markdown":20,"revision_count":15,"template":19,"owned_by":21,"editor":20,"trends":22,"raw_html":23,"tags":24},4028,10,0,"Obligación tributaria","obligacion-tributaria","\u003Cp id=\"bkmrk-la-obligaci%C3%B3n-tribut\">La \u003Cstrong>obligación tributaria \u003C/strong>es la relación que se establece de forma imperativa y coactiva entre el Estado, como sujeto activo, y un sujeto pasivo, que pueder ser o no contribuyente, por la cual se impone la sujeto pasivo un conjunto oblogaciones que surgen de la realización de un hecho imponible. \u003C/p>",108,"2026-02-22T08:19:58.000000Z","2026-02-22T08:23:34.000000Z",{"id":15,"name":16,"slug":17},1,"Admin","admin",{"id":15,"name":16,"slug":17},false,"",{"id":15,"name":16,"slug":17},null,"\u003Cp id=\"bkmrk-la-obligaci%C3%B3n-tribut\">La \u003Cstrong>obligación tributaria \u003C/strong>es la relación que se establece de forma imperativa y coactiva entre el Estado, como sujeto activo, y un sujeto pasivo, que pueder ser o no contribuyente, por la cual se impone la sujeto pasivo un conjunto oblogaciones que surgen de la realización de un hecho imponible. \u003C/p>",[],{"id":6,"name":26,"slug":27,"description":20,"created_at":28,"updated_at":29,"created_by":15,"updated_by":15,"owned_by":15,"default_template_id":22,"pages":30,"index":61,"shelves":595},"Derecho general","derecho-general","2023-05-07T12:05:40.000000Z","2023-05-07T17:05:21.000000Z",[31,36,41,46,51,56],{"id":32,"name":33,"slug":34,"html":35},2144,"Estado civil","estado-civil","\u003Cp id=\"bkmrk-el-estado-civil-es-l\">El \u003Cstrong>estado civil\u003C/strong> es la situación, permanente o no, que ocupa una persona en la sociedad respecto de sus relaciones de familia y parentesco, adquiriendo de esta forma una serie de derechos y deberes, en el ámbito moral, y obligaciones, en el ámbito patrimonial. El estado civil viene determinado por la ley, por un acuerdo entre personas o por sentencia judicial y se inscribe para su conocimiento público en el Registro Civil. Respecto al estado civil que nace del matrimonio, una persona puede ser soltera, casada, separada, divorciada o viuda; las uniones de hecho también constituyen un tipo de unión civil. Respecto a la filiación o estado civil derivado del parentesco, se distinguen con diferentes derechos y deberes y obligaciones los hijos y los padres, y también los abuelos y nietos.\u003C/p>",{"id":37,"name":38,"slug":39,"html":40},735,"Delito por omisión","delito-por-omision","\u003Cp id=\"bkmrk-un-delito-por-omisi%C3%B3\">Un \u003Cstrong>delito por omisión\u003C/strong> es aquel delito o conducta punible que se comete por causa de no realizar o ejecutar una acción necesaria. El delito por omisión propia se produce cuando se produce la omisión de un mandato por ley (por ejemplo en el caso de no prestar auxilio a una persona); el delito por omisión impropia, por su parte, se proce cuando la persona que comete el delito lo hace por ser responsable o garante de una conducta cuya omisión o incumplimiento produce una acción lesiva.\u003C/p>",{"id":42,"name":43,"slug":44,"html":45},3696,"Obligados tributarios (sujetos de la obligación tributaria)","obligados-tributarios-sujetos-de-la-obligacion-tributaria","\u003Cp id=\"bkmrk-en-derecho-fiscal%2C-s\">En derecho fiscal, son \u003Cstrong>obligados tributarios  o sujetos de la obligación tributaria\u003C/strong> aquellas personas que la ley establece que tienen obligaciones o deberes con la Hacienda Pública, en especial declarar y pagar impuestos, retener impuestos, realizar pagos a cuenta y pagos fraccionados y repercutir impuestos. De este modo, la figura del obligados tributario se extiende mas allá del contribuyente y sus sustitutos y abarca todos aquellas personas que están obligadas por las leyes tributarias. \u003Cbr>\u003C/p>",{"id":47,"name":48,"slug":49,"html":50},2509,"Ratione materiae","ratione-materiae","\u003Cp id=\"bkmrk-ratione-materiae-es-\">\u003Cstrong>Ratione materiae\u003C/strong> es una expresión en forma de locución adjetival o adverbial utilizada en derecho para indicar que un proceso judicial se desarrolla en base a la jurisdicción o atribución de competencias judiciales de la autoridad judicial en cuestión correspondiente a la materia o asunto del litigio. \u003C/p>\r\n\u003Cp id=\"bkmrk-puede-interesarte-ta\">\u003Cstrong>Puede interesarte también\u003C/strong>\u003C/p>\r\n\u003Cul id=\"bkmrk-ratione-personae\">\r\n\u003Cli class=\"null\" style=\"font-weight: bold;\">\u003Cstrong>\u003Ca href=\"https://ikusmira.org/p/ratione-personae\">Ratione personae\u003C/a>\u003C/strong>\u003C/li>\r\n\u003C/ul>",{"id":52,"name":53,"slug":54,"html":55},97,"Critical Legal Studies","critical-legal-studies","\u003Cp id=\"bkmrk-critical-legal-studi\">\u003Cstrong>Critical legal studies\u003C/strong>, generalmente conocido como CLS, es un movimiento académico de naturaleza política que realiza una crítica profunda del derecho, y especialmente de la enseñanza y práctica del derecho, que interpreta como mecanismos al servicio de un sistema de poder. Desde esa perspectiva, defiende una visión del derecho como promotor del cambio político y social. El movimiento nació a finales de los años 1970 en Estados Unidos de la mano de un grupo de profesores de Derecho tomando como realizando una crítica profunda de la razón jurídica y su imperante formalismo, con raíces eclécticas pero tomando referencias del marxismo y de la teoría crítica.\u003C/p>",{"id":57,"name":58,"slug":59,"html":60},2394,"Enajenación (derecho y ciencias jurídicas)","enajenacion-derecho-y-ciencias-juridicas","\u003Cp id=\"bkmrk-quiz%C3%A1s-estabas-busca\">\u003Cem>\u003Cspan class=\"form-control-text textarea\" style=\"display: block;\" role=\"textbox\">Quizás estabas buscando información sobre \u003Ca href=\"https://ikusmira.org/p/enajenacion-mental\">Enajenación mental\u003C/a>. \u003C/span>\u003C/em>\u003C/p>\r\n\u003Cp id=\"bkmrk-en-derecho%2C-la-enaje\">\u003Cspan id=\"bkmrk-en-derecho%2C-la-enaje-1\" class=\"form-control-text textarea\" style=\"display: block;\" role=\"textbox\">En derecho, la \u003Cstrong>enajenación\u003C/strong> es la transmisión a otro \u003Cem>ajeno\u003C/em> los derechos que una persona tiene sobre un bien (propiedad, usufructo,...). Las formas más habituales de enajenación son la compraventa, la donación, la permuta y la subasta.\u003C/span>\u003C/p>",{"":62},[63,67,72,74,79,84,89,94,99,104,108,113,118,122,127,132,134,139,144,149,154,159,164,169,174,179,184,189,194,199,204,209,214,219,224,229,233,238,243,248,253,258,263,268,273,278,283,288,293,298,303,308,313,318,323,328,330,335,340,345,350,355,360,364,366,371,376,381,386,391,396,398,403,408,413,418,423,428,433,438,443,448,453,458,463,468,473,478,483,488,493,498,503,508,513,518,522,527,532,534,539,544,549,554,559,564,569,570,575,580,585,590],{"id":64,"name":65,"slug":66,"priority":15,"chapter_name":22},13,"Laboralización","laboralizacion",{"id":68,"name":69,"slug":70,"priority":71,"chapter_name":22},64,"Territorio común (territorio de régimen común)","territorio-comun-territorio-de-regimen-comun",2,{"id":52,"name":53,"slug":54,"priority":73,"chapter_name":22},3,{"id":75,"name":76,"slug":77,"priority":78,"chapter_name":22},205,"Bien jurídico","bien-juridico",4,{"id":80,"name":81,"slug":82,"priority":83,"chapter_name":22},229,"Prestación de servicios","prestacion-de-servicios",5,{"id":85,"name":86,"slug":87,"priority":88,"chapter_name":22},238,"Actos vulneratorios","actos-vulneratorios",6,{"id":90,"name":91,"slug":92,"priority":93,"chapter_name":22},242,"Conducta punible","conducta-punible",7,{"id":95,"name":96,"slug":97,"priority":98,"chapter_name":22},452,"Claúsula de supremacía","clausula-de-supremacia",8,{"id":100,"name":101,"slug":102,"priority":103,"chapter_name":22},477,"Trato vejatorio","trato-vejatorio",9,{"id":105,"name":106,"slug":107,"priority":6,"chapter_name":22},479,"Gastos de formalización","gastos-de-formalizacion",{"id":109,"name":110,"slug":111,"priority":112,"chapter_name":22},535,"Abuso de derecho","abuso-de-derecho",11,{"id":114,"name":115,"slug":116,"priority":117,"chapter_name":22},552,"Hecho 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fiscal","codigo-fiscal",36,{"id":230,"name":231,"slug":232,"priority":228,"chapter_name":22},1418,"Punitivismo (justicia punitiva)","punitivismo-justicia-punitiva",{"id":234,"name":235,"slug":236,"priority":237,"chapter_name":22},1553,"Despenalización (descriminalización)","despenalizacion-descriminalizacion",37,{"id":239,"name":240,"slug":241,"priority":242,"chapter_name":22},1626,"Medios de ejecución forzosa","medios-de-ejecucion-forzosa",38,{"id":244,"name":245,"slug":246,"priority":247,"chapter_name":22},1633,"Injurias recíprocas","injurias-reciprocas",39,{"id":249,"name":250,"slug":251,"priority":252,"chapter_name":22},1635,"Exceptio veritatis (prueba de la verdad de las imputaciones)","exceptio-veritatis-prueba-de-la-verdad-de-las-imputaciones",40,{"id":254,"name":255,"slug":256,"priority":257,"chapter_name":22},1647,"Conducta dañosa","conducta-danosa",41,{"id":259,"name":260,"slug":261,"priority":262,"chapter_name":22},1695,"Facta non praesumuntur sed 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derechos","sujeto-de-derechos",59,{"id":341,"name":342,"slug":343,"priority":344,"chapter_name":22},2213,"Sujeto del Derecho","sujeto-del-derecho",60,{"id":346,"name":347,"slug":348,"priority":349,"chapter_name":22},2317,"Objeto material y objeto formal del derecho","objeto-material-y-objeto-formal-del-derecho",61,{"id":351,"name":352,"slug":353,"priority":354,"chapter_name":22},2328,"Culpa inexcusable","culpa-inexcusable",62,{"id":356,"name":357,"slug":358,"priority":359,"chapter_name":22},2369,"Razón social","razon-social",63,{"id":361,"name":362,"slug":363,"priority":68,"chapter_name":22},2374,"Propiedad privada","propiedad-privada",{"id":57,"name":58,"slug":59,"priority":365,"chapter_name":22},65,{"id":367,"name":368,"slug":369,"priority":370,"chapter_name":22},2396,"Connivencia","connivencia",66,{"id":372,"name":373,"slug":374,"priority":375,"chapter_name":22},2422,"Territorio 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