{"id":79,"date":"2019-04-26T19:08:25","date_gmt":"2019-04-26T19:08:25","guid":{"rendered":"http:\/\/www.alvarezarias.com\/alvarezarias\/?page_id=79"},"modified":"2026-10-12T15:31:45","modified_gmt":"2026-10-12T15:31:45","slug":"homepage-2","status":"publish","type":"page","link":"https:\/\/www.alvarezarias.com\/alvarezarias\/","title":{"rendered":"Orlando \u00c1lvarez-Arias \u00b7 Doctor en Derecho y Asesor Fiscal"},"content":{"rendered":"[vc_row][vc_column][\/vc_column][\/vc_row][vc_row full_width=\u00bbstretch_row_content_no_spaces\u00bb][vc_column][vc_column_text]\n<div id=\"rev_slider_3_1_wrapper\" class=\"rev_slider_wrapper fullscreen-container\" data-source=\"gallery\" style=\"background:transparent;padding:0px;\">\n<!-- START REVOLUTION SLIDER 5.4.8.3 fullscreen mode -->\n\t<div id=\"rev_slider_3_1\" class=\"rev_slider fullscreenbanner\" style=\"display:none;\" data-version=\"5.4.8.3\">\n<ul>\t<!-- SLIDE  -->\n\t<li data-index=\"rs-4\" data-transition=\"fade\" data-slotamount=\"default\" data-hideafterloop=\"0\" data-hideslideonmobile=\"off\"  data-easein=\"default\" data-easeout=\"default\" data-masterspeed=\"300\"  data-rotate=\"0\"  data-saveperformance=\"off\"  data-title=\"Slide\" data-param1=\"\" data-param2=\"\" data-param3=\"\" data-param4=\"\" data-param5=\"\" data-param6=\"\" data-param7=\"\" data-param8=\"\" data-param9=\"\" data-param10=\"\" data-description=\"\">\n\t\t<!-- MAIN IMAGE -->\n\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.alvarezarias.com\/wp-content\/uploads\/2026\/10\/orlando-alvarez-arias-portada-2026.jpg\"  alt=\"\" title=\"orlando-alvarez-arias-portada-2026\"  width=\"1920\" height=\"1080\" data-bgposition=\"center center\" data-bgfit=\"cover\" data-bgrepeat=\"no-repeat\" class=\"rev-slidebg\" data-no-retina>\n\t\t<!-- LAYERS -->\n\t<\/li>\n<\/ul>\n<div class=\"tp-bannertimer tp-bottom\" style=\"visibility: hidden !important;\"><\/div>\t<\/div>\n<script>var htmlDiv = document.getElementById(\"rs-plugin-settings-inline-css\"); var htmlDivCss=\"\";\r\n\t\t\t\tif(htmlDiv) {\r\n\t\t\t\t\thtmlDiv.innerHTML = htmlDiv.innerHTML + htmlDivCss;\r\n\t\t\t\t}else{\r\n\t\t\t\t\tvar htmlDiv = document.createElement(\"div\");\r\n\t\t\t\t\thtmlDiv.innerHTML = \"<style>\" + htmlDivCss + \"<\/style>\";\r\n\t\t\t\t\tdocument.getElementsByTagName(\"head\")[0].appendChild(htmlDiv.childNodes[0]);\r\n\t\t\t\t}\r\n\t\t\t<\/script>\n\t\t<script type=\"text\/javascript\">\r\nif (setREVStartSize!==undefined) setREVStartSize(\r\n\t{c: '#rev_slider_3_1', gridwidth: [1240], gridheight: [868], sliderLayout: 'fullscreen', fullScreenAutoWidth:'off', fullScreenAlignForce:'off', fullScreenOffsetContainer:'', fullScreenOffset:''});\r\n\t\t\t\r\nvar revapi3,\r\n\ttpj;\t\r\n(function() {\t\t\t\r\n\tif (!\/loaded|interactive|complete\/.test(document.readyState)) document.addEventListener(\"DOMContentLoaded\",onLoad); else onLoad();\t\r\n\tfunction onLoad() {\t\t\t\t\r\n\t\tif (tpj===undefined) { tpj = jQuery; if(\"off\" == \"on\") tpj.noConflict();}\r\n\tif(tpj(\"#rev_slider_3_1\").revolution == undefined){\n\t\trevslider_showDoubleJqueryError(\"#rev_slider_3_1\");\n\t}else{\n\t\trevapi3 = tpj(\"#rev_slider_3_1\").show().revolution({\n\t\t\tsliderType:\"standard\",\n\t\t\tjsFileLocation:\"\/\/www.alvarezarias.com\/wp-content\/plugins\/revslider\/public\/assets\/js\/\",\n\t\t\tsliderLayout:\"fullscreen\",\n\t\t\tdottedOverlay:\"none\",\n\t\t\tdelay:9000,\n\t\t\tnavigation: {\n\t\t\t\tonHoverStop:\"off\",\n\t\t\t},\n\t\t\tvisibilityLevels:[1240,1024,778,480],\n\t\t\tgridwidth:1240,\n\t\t\tgridheight:868,\n\t\t\tlazyType:\"none\",\n\t\t\tshadow:0,\n\t\t\tspinner:\"spinner0\",\n\t\t\tstopLoop:\"off\",\n\t\t\tstopAfterLoops:-1,\n\t\t\tstopAtSlide:-1,\n\t\t\tshuffle:\"off\",\n\t\t\tautoHeight:\"off\",\n\t\t\tfullScreenAutoWidth:\"off\",\n\t\t\tfullScreenAlignForce:\"off\",\n\t\t\tfullScreenOffsetContainer: \"\",\n\t\t\tfullScreenOffset: \"\",\n\t\t\tdisableProgressBar:\"on\",\n\t\t\thideThumbsOnMobile:\"off\",\n\t\t\thideSliderAtLimit:0,\n\t\t\thideCaptionAtLimit:0,\n\t\t\thideAllCaptionAtLilmit:0,\n\t\t\tdebugMode:false,\n\t\t\tfallbacks: {\n\t\t\t\tsimplifyAll:\"off\",\n\t\t\t\tnextSlideOnWindowFocus:\"off\",\n\t\t\t\tdisableFocusListener:false,\n\t\t\t}\n\t\t});\n\t}; \/* END OF revapi call *\/\n\t\n }; \/* END OF ON LOAD FUNCTION *\/\r\n}()); \/* END OF WRAPPING FUNCTION *\/\r\n<\/script>\r\n\t\t<script>\r\n\t\t\t\t\tvar htmlDivCss = unescape(\"%2F%2A%20Fix%20compatibilidad%20RevSlider%205.4.8.3%20%2B%20jQuery%203.5%20%28WP%205.6%2B%29%3A%20el%20evento%20load%20de%20window%20se%20pierde%20y%20el%20slide%20se%20queda%20cargando%20%2A%2F%0A%28function%28%29%7B%0A%09var%20fix%20%3D%20function%28%29%7B%0A%09%09setTimeout%28function%28%29%7B%0A%09%09%09if%20%28jQuery%28%27.rev_slider%20li.processing-revslide%27%29.length%29%20%7B%20jQuery%28window%29.trigger%28%27load%27%29%3B%20%7D%0A%09%09%7D%2C%20300%29%3B%0A%09%7D%3B%0A%09if%20%28document.readyState%20%3D%3D%3D%20%27complete%27%29%20%7B%20fix%28%29%3B%20%7D%20else%20%7B%20window.addEventListener%28%27load%27%2C%20fix%29%3B%20%7D%0A%7D%29%28%29%3B\");\r\n\t\t\t\t\tvar htmlDiv = document.getElementById('rs-plugin-settings-inline-css');\r\n\t\t\t\t\tif(htmlDiv) {\r\n\t\t\t\t\t\thtmlDiv.innerHTML = htmlDiv.innerHTML + htmlDivCss;\r\n\t\t\t\t\t}\r\n\t\t\t\t\telse{\r\n\t\t\t\t\t\tvar htmlDiv = document.createElement('div');\r\n\t\t\t\t\t\thtmlDiv.innerHTML = '<style>' + htmlDivCss + '<\/style>';\r\n\t\t\t\t\t\tdocument.getElementsByTagName('head')[0].appendChild(htmlDiv.childNodes[0]);\r\n\t\t\t\t\t}\r\n\t\t\t\t  <\/script><\/div><!-- END REVOLUTION SLIDER -->[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=\u00bbstretch_row_content_no_spaces\u00bb content_placement=\u00bbmiddle\u00bb css=\u00bb.vc_custom_1556311275994{margin-top: 50px !important;margin-bottom: 50px !important;background-color: #f2f2f2 !important;}\u00bb][vc_column][vc_tta_pageable no_fill_content_area=\u00bb1&#8243; autoplay=\u00bb10&#8243; active_section=\u00bb1&#8243;][vc_tta_section title=\u00bbSection 1&#8243; tab_id=\u00bb1556308129251-ca2c085d-b5c8&#8243;][vc_column_text css_animation=\u00bbfadeIn\u00bb]\n<p style=\"text-align: center;\">\u00abGravar a las rentas m\u00e1s altas con un porcentaje mayor de impuestos que a las bajas, es poner un castigo a gente por haber trabajado m\u00e1s duro y haber ahorrado m\u00e1s que sus vecinos.\u00bb<\/p>\n<p style=\"text-align: center;\"><strong><em>John Stuart Mill<\/em><\/strong><\/p>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=\u00bbSection 1&#8243; tab_id=\u00bb1556308492081-b745fcfb-0acc\u00bb][vc_column_text css_animation=\u00bbfadeIn\u00bb]\n<p style=\"text-align: center;\">\u00abEn este mundo no hay nada cierto, excepto la muerte y los impuestos.\u00bb<\/p>\n<p style=\"text-align: center;\"><strong><em>Benjamin Franklin<\/em><\/strong><\/p>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=\u00bbSection 2&#8243; tab_id=\u00bb1556308129251-fd5c5f04-23d1&#8243;][vc_column_text css_animation=\u00bbfadeIn\u00bb]\n<p style=\"text-align: center;\">\u201cTodos contribuir\u00e1n al sostenimiento de los gastos p\u00fablicos de acuerdo con su capacidad econ\u00f3mica mediante un sistema tributario justo inspirado en los principios de igualdad y progresividad que, en ning\u00fan caso, tendr\u00e1 alcance confiscatorio\u201d.<\/p>\n<p style=\"text-align: center;\"><strong><em>Constituci\u00f3n Espa\u00f1ola, art\u00edculo 33.1<\/em><\/strong><\/p>\n[\/vc_column_text][\/vc_tta_section][\/vc_tta_pageable][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=\u00bbNOTICIAS\u00bb font_container=\u00bbtag:h1|font_size:24|text_align:center|color:%23424242&#8243; google_fonts=\u00bbfont_family:Merriweather%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal\u00bb][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>Doctrina administrativa y jurisprudencia tributaria comentada: IVA, IRPF, Impuesto sobre Sociedades, tributos locales y procedimientos tributarios.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/page-builder-template.php","meta":{"footnotes":""},"class_list":["post-79","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.alvarezarias.com\/alvarezarias\/wp-json\/wp\/v2\/pages\/79","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alvarezarias.com\/alvarezarias\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.alvarezarias.com\/alvarezarias\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.alvarezarias.com\/alvarezarias\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alvarezarias.com\/alvarezarias\/wp-json\/wp\/v2\/comments?post=79"}],"version-history":[{"count":13,"href":"https:\/\/www.alvarezarias.com\/alvarezarias\/wp-json\/wp\/v2\/pages\/79\/revisions"}],"predecessor-version":[{"id":1064,"href":"https:\/\/www.alvarezarias.com\/alvarezarias\/wp-json\/wp\/v2\/pages\/79\/revisions\/1064"}],"wp:attachment":[{"href":"https:\/\/www.alvarezarias.com\/alvarezarias\/wp-json\/wp\/v2\/media?parent=79"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}