{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.004086777,0.001207317,0.001369435,0.0001971338,0.0007847451,0.0004726472,0.001939812,0.001189647,0.0006955344],"category_scores_gemma":[0.002732118,0.001229092,0.0007292884,0.001857566,0.0008144925,0.001084515,0.0005985371,0.001706117,0.0003447434],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003950971,"about_ca_system_score_gemma":0.001254017,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003380336,"about_ca_topic_score_gemma":0.000181481,"domain_scores_codex":[0.9913375,0.001260237,0.00160889,0.002077221,0.00131287,0.002403242],"domain_scores_gemma":[0.9949877,0.001119151,0.001138748,0.001797067,0.000102765,0.0008545293],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001994951,0.006010541,0.3573961,0.001161762,0.000358236,0.001377982,0.02352066,0.007336393,0.0874119,0.1323688,0.3433182,0.03774444],"study_design_scores_gemma":[0.003376885,0.000521497,0.4993787,0.0004461436,0.0001657503,0.0002121889,0.0001669681,0.001467602,0.003107061,0.01553118,0.4740968,0.001529214],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9755812,0.0009135539,0.01179215,0.004216811,0.0003069149,0.001833659,0.001053158,0.0004126495,0.003889941],"genre_scores_gemma":[0.9868678,0.001126408,0.004573079,0.001370111,0.0005003777,0.0002426778,0.0004409238,0.000138952,0.004739609],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1419826,"threshold_uncertainty_score":0.9998727,"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."}}