{"id":"W32832788","doi":"10.1021/acsomega.0c02310","title":"El fin de una polémica: la aplicabilidad por empresas inmobiliarias de la exención por reinversión en el Impuesto sobre Sociedades, aunque el inmueble hubiera estado cedido en arrendamiento a una entidad vinculada","year":2009,"lang":"en","type":"article","venue":"Tribuna Fiscal: Revista Tributaria y Financiera","topic":"Finance, Taxation, and Governance","field":"Environmental Science","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Canadian Institutes of Health Research","keywords":"Humanities; Political science; Welfare economics; Philosophy; Economics","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000613454,0.0004672044,0.000389565,0.0002566391,0.000357834,0.001516751,0.0005203476,0.0009809471,0.005294449],"category_scores_gemma":[0.0008415563,0.0002304149,0.0002858053,0.0002309848,0.0009057028,0.001571172,0.0007165427,0.001161327,0.001971558],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008304157,"about_ca_system_score_gemma":0.0009288074,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007922318,"about_ca_topic_score_gemma":0.001061039,"domain_scores_codex":[0.9996257,0.0000752765,0.00001375701,0.0001045514,0.0001093529,0.00007135871],"domain_scores_gemma":[0.9997202,0.00005490362,0.00004273611,0.00004375007,0.00008380533,0.00005464145],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"bench_or_experimental","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0007245157,0.0002773251,0.002077521,0.001365669,0.00005951136,0.0008423903,0.0008872348,0.0007156591,0.7267583,0.03626069,0.009760444,0.2202707],"study_design_scores_gemma":[0.0001051508,0.001435831,0.003302054,0.0002558538,0.000152062,0.002600728,0.0005173526,0.002834845,0.6043946,0.006691233,0.3776338,0.00007663292],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"other","genre_scores_codex":[0.4824606,0.1090182,0.1933929,0.02551598,0.004920147,0.0004826831,0.001047936,0.003302505,0.1798591],"genre_scores_gemma":[0.8857787,0.03122576,0.02699414,0.003194723,0.000765066,0.0002202354,0.0004538766,0.0001606755,0.05120678],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.005294449,"threshold_uncertainty_score":0.0177117,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004721082735910711,"score_gpt":0.2611560012299712,"score_spread":0.2564349184940605,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}