Sobre la renuncia a las exenciones "inmobiliarias en IVA (En particular, el requisito de la comunicación fehaciente)
Bibliographic record
Abstract
Sobre la renuncia a las exenciones "inmobiliarias" en IV A (En particular, el requisito de la comunicación fehaciente) UIS distorsiones que las exenciones en IVA producen en el des,llTOllo de las activ idades empresariales justi fi caron que el artículo 20.2 de la ley 3711992.reguladora del referido impuesto.estab l ccic~c la posibilidad de renuncia a la exención en determinados supuestos: en panicular.en los casos de entregas de terrenos no edificables.de segundas o ulteriores enlregas de edificaciones, y otras operaciones inmobi liarias.El efecto b¡isico dc lal renuncia a la exe11ci6n es 1;1 vuelta a la «juri sdicción» del [VA y, con ello.junto a la tribulación por el mismo.también el retomo a In nCUlraJidad económica, que garnnlizada por la mecánica de repercusiones y deducciones.caracterizan esl:\ fi gura impositiv
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.007 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.007 | 0.014 |
| Scholarly communication | 0.013 | 0.004 |
| Open science | 0.001 | 0.006 |
| Research integrity | 0.003 | 0.004 |
| Insufficient payload (model declined to judge) | 0.018 | 0.002 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".