Alberto Sols Biomedical Research Institute

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    The principle of comprehensive assessment obliges the tax administration, when auditing expired fiscal years, to account for their effects on nonstatute-barred fiscal years. In this process, it must examine all aspects, regardless of whether they are favorable and unfavorable to the taxpayer

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    El principio de íntegra regularización es el que obliga y hace jurídicamente posible que se proyecten sobre ejercicios no prescritos y que están siendo objeto de regularización, los datos, apreciaciones y conclusiones que, con dimensión jurídica y económica, haya obtenido la Administración tributaria al comprobar los ejercicios prescritos en el ejercicio de su potestad de comprobación e investigación, y ello con independencia de que resulten favorables o desfavorables para el contribuyent

    Carbon capture from steam methane reforming (SMR) stream by supported ionic liquids (SILPs) using commercial supports

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    The selective capture of CO2 from reforming stream for H2 productions was evaluated in fixed-bed columns using Supported Ionic Liquid Phases (SILP) based on commercial ionic liquid 1-butyl-3-methylimidazolium acetate ([Bmim][Acetate]). Thirteen different commercial supports were evaluated, varying in particle size, porosity and surface chemistry. Selected supports were used to prepare SILP materials via incipient wetness impregnation, incorporating ~40 wt% IL. Supports and SILP sorbent characterization were performed using scanning electron microscopy, nitrogen adsorption-desorption isotherms and thermogravimetric and elemental analysis. A synthetic gas mixture modeling a Steam Methane Reforming (SMR) stream with composition of H2/CO2/CH4 (70/ 25/5 %) was used to evaluate the CO2 capture performance of the six different SILP materials by means of fixed- bed experiments. Measured breakthrough curves at 30 ºC under various operating pressures (1, 5, and 10 bar) allowed to estimate thermodynamic and kinetic parameters on CO2 sorption from SMR gas model. The experimental fixed-bed tests revealed CO2 sorption capacities of 0.4–0.6 mol⋅kg⁻¹ , with pre-breakthrough times up to 20 min and CO2 removal efficiencies above 90 % at 10 bar. Thermodynamics (sorption capacity) was maintained independently of the support, while particle size governed sorption/desorption kinetics, with smaller particles exhibiting faster mass transfer and more efficient use of the sorbent. Increasing CO2 partial pressure enhanced both sorption capacity and kinetic constants, leading to improved process performance. The LDF model successfully described the experimental breakthrough curves, using KMTC as reference kinetic parameter. Additionally, regeneration tests, using a N2 stripping stream and pressure-swing, were conducted on one selected SILP material over seven sorption-desorption cycles. So, experimental results highlighted the improved performance of SILP materials with smaller particle sizes, with high effective CO2 sorption capacity and enhanced sorption and desorption rates, enabling treating SMR streams by a simple two-fixed bed configurationThe authors are grateful to Ministerio de Ciencia e Innovación of Spain (project PID2023–150532OB-I00), CDTI (SHINEFLEET Project MIG-20201034) and Comunidad de Madrid (project TEC2024/BIO-17) for financial suppor

    Differential DNA methylation in infants with IgE- and non-IgE-mediated cow’s milk allergy and its association with acquired tolerance

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    Background: Cow’s milk allergy (CMA) is one of the most common food allergies (FA) in childhood. This condition can be IgE-mediated, non-IgE-mediated, or a combination of both. Diagnosis involves clinical history in conjunction with sensitization tests. However, these tests have limited predictive value, making the oral food challenge (OFC) the gold standard for diagnosis. Recent research has focused on identifying biomarkers, including DNA methylation patterns, for FA diagnosis. The aim of this study is to investigate the differences in DNA methylation associated with distinct patterns of CMA, to identify new diagnostic biomarkers. Methods: Genome-wide DNA methylation profiling was performed on blood samples from infants with IgE-mediated CMA (CMAIE), non-IgE-mediated CMA (CMANIE), and non-allergic controls, at baseline and after 6 months of an exclusion diet in CMA groups. These results were then correlated with tolerance acquisition following the restrictive diet. Results: A total of 19 infants were enrolled (10 CMAIE, 6 CMANIE, and 3 controls). Significant differentially methylated regions (DMRs) annotated to both genes and promoters were identified in all groups, and a clear separation of the samples into their respective groups was observed. Furthermore, DMRs in promoters and genes were identified in tolerant CMAIE children after the exclusion diet, being associated to tolerance. Discussion: Differential DNA methylation in CMA children is a useful diagnostic biomarker, and it could also be valuable in predicting the resolution of such pathologiesThe author(s) declare financial support was received for the research and/or publication of this article. This work was supported by ISCIII-Instituto de Salud Carlos III and co-funded by the European Union, FIS (Fondo de Investigación Sanitaria-Spanish Health Research Fund) grants PI21/00896; Miguel Servet Program (CP23/00017); research support grants provided by the Spanish Society of Allergology and Clinical Immunology (SEAIC) Foundation (grant number 24B_02); CIBER de Enfermedades Respiratorias (CIBERES), ISCIII; and FEDER funds (Fondo Europeo de Desarrollo Regional); Conchita Rábago Foundation (FCR); and Fundación Familia Alonso (PIC 199-21_FJD

    Discriminación residencial

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    El presente capítulo tiene por objeto el estudio de la discrimina ción residencial y su tratamiento legal en la legislación española. A estos efectos, se analiza la positivización del principio de igualdad y no discrimi nación residencial, y se examina el informe del Ministerio de Igualdad en la materia. Finalmente, se estudian las diversas soluciones del legislador esta tal, concretadas en medidas habitacionales para personas vulnerables.This chapter aims at studying residential discrimination and its legal treatment under Spanish law. To this end, the principle of non-discri mination in housing is analyzed, in the light of the report of the Spanish Ministry of Equality. Finally, the chapter examines the various Spanish remedies for residential discrimination, in the form of housing measures for vulnerable peopl

    Distribution dynamics of alternative productivity measures: an empirical analysis

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    This paper revisits the productivity convergence debate from the perspective of Structural Economic Dynamics. Building on a novel indicator of total labour productivity, we provide a comprehensive analysis of productivity convergence across 61 economies over the period 1995–2019. Instead of using regression methods, we make use of the distribution dynamics approach which captures the full evolution of productivity distributions over time. Our results reveal contrasting patterns of convergence depending on the measure chosen. While total factor productivity suggests reduced dispersion and a tendency toward homogeneity, apparent labour productivity and our measure indicate persistent polarisation, with countries clustering into high- and low-productivity grou

    Reduction of the type Ia supernova host galaxy step in the outer regions of galaxies

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    Artículo escrito por un elevado número de autores, solo se referencia el que aparece en primer lugar, el nombre del grupo de colaboración, si lo hubiere, y los autores pertenecientes a la UAMUsing 1533 type Ia supernovae (SNe Ia) from the 5-yr sample of the Dark Energy Survey (DES), we investigate the relationship between the projected galactocentric separation of the SNe and their host galaxies and their light curves and standardization. We show, for the first time, that the difference in SN Ia post-standardization brightnesses between high- and low-mass hosts reduces from 0.078 ± 0.011 mag in the full sample to 0.036 ± 0.018 mag for SNe Ia located in the outer regions of their host galaxies, while increasing to 0.100 ± 0.014 mag for SNe in the inner regions. The difference in the size of the mass step between inner and outer regions is 0.064 ± 0.023 mag. In these inner regions, the step can be reduced (but not removed) using a model where the RV of dust along the line of sight to the SN changes as a function of galaxy properties. We investigate the remaining difference using the distributions of the SN Ia stretch parameter to test the inferred age of SN progenitors. Comparing red (older) environments only, outer regions have a higher proportion of high-stretch SNe and a more homogeneous stretch distribution. However, this effect cannot explain the reduction in significance of any Hubble residual step in outer regions. We conclude that the standardized distances of SNe Ia located in the outer regions of galaxies are less affected by their global host galaxy properties than those in the inner regionsThe DES data management system is supported by the National Science Foundation under Grant Numbers AST-1138766 and AST-1536171. The DES participants from Spanish institutions are partially supported by MICINN under grants PID2021-123012, PID2021-128989, PID2022-141079, SEV-2016-0588, CEX2020- 001058-M, and CEX2020-001007-S, some of which include ERDF funds from the European Union. IFAE is partially funded by the CERCA program of the Generalitat de Cataluny

    Application of aqueous-phase catalytic hydrodehalogenation for the removal of micropollutants in water

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    Tesis Doctoral inédita leída en la Universidad Autónoma de Madrid, Facultad de Ciencias, Departamento de Ingeniería Química. Fecha de Lectura: 20-06-2025La extendida presencia de los compuestos de preocupación emergente (CPEs), especialmente aquellas especies organohalogenadas, en las masas de agua, unida a su persistencia y toxicidad, supone una clara amenaza para el medioambiente y la salud de la población. Estos compuestos han pasado desapercibidos debido a que su concentración en los cursos de agua se encuentra en el orden de las ppb (μg L-1) o ppt (ng L-1). Esta situación, unida a la eficacia limitada de las Estaciones de Tratamiento de Agua Potables (ETAPs) para lograr la eliminación de este tipo de compuestos, evidencia la necesidad de desarrollar tecnologías innovadoras para su degradación. Esta Tesis doctoral aborda una prometedora alternativa para el tratamiento de aguas contaminadas con especies organohalogenadas. En particular, se evaluó su eliminación mediante el proceso de hidrodehalogenación catalítica en fase acuosa (HDH). Este proceso ha demostrado una alta eficacia en la eliminación de una gran variedad de contaminantes disminuyendo su toxicidad del agua, incluso en matrices acuosas reales como son las aguas superficiales, demostraron ser una prometedora tecnología para el acondicionamiento de las aguas en las estaciones de tratamiento de agua potable (ETAPs)La realización de este trabajo ha sido posible gracias al apoyo económico del Ministerio de Economía y Competitividad (MINECO) a través de los proyectos (PID2019-105079-RB-I00 y TED2021-131380BC21) y de la Comunidad de Madrid (PEJ-2020-AI/AMB-19161

    Sonolytic degradation of benzophenone-3 in water matrices: Reaction mechanism, transformation products, ecotoxicological implications & microplastic interaction

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    The degradation of the UV filter benzophenone-3 (BP-3) by low-frequency ultrasound was investigated in different aqueous matrices. BP-3 sonodegradation followed pseudo-first-order kinetics, achieving >97 % removal of 500 μg L 1 of BP-3 within 120 min in ultrapure water (UPW), using a 20 kHz ultrasound horn at 71 W L 1. Varying the initial pH from 3 to 6 and 9 had only a slight effect on the process efficacy, with corresponding kinetic constant rates of 0.029, 0.030, and 0.041 min 1, respectively. Experiments conducted in different water matrices showed a decrease in the apparent rate constant from 0.030 min 1 in ultrapure water to 0.027 min 1 in drinking water and 0.015 min 1 in secondary effluent. Similarly, the presence of 250 mg L 1 of chlorides or 10 mg L 1 of humic acid reduced the degradation rate to 0.016 and 0.020 min 1, respectively, while 250 mg L 1 of hydrogen carbonate had no significant effect. The presence of nano- or microplastics led to a moderate decrease in BP-3 removal, particularly with smaller particles. Electron paramagnetic resonance (EPR) spectroscopy confirmed that fewer hydroxyl radicals were available in the presence of plastics. Twelve transformation products were identified by UHPLC-TOF/MS, resulting mainly from hydroxylation, demethylationThis research has received support from the Spanish Ministry of Science and Innovation and AEI through the grants PID2019-105079RB-I00 and PID2022-139063OB-I00 funded by MCIN/AEI/10.13039/ 501100011033 and by ERDF A way of making Europe. Neus Lopez- Arago thanks for the FPI grant (PRE2020-09452) funded by MCIN/ AEI/10.13039/501100011033 and by ESF Investing in your futur

    Photochemical insights on acyl azolium salts enable the design of a tandem hydrogen atom transfer/halogen atom transfer acylation of alkyl bromides and chlorides

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    Financial support was provided by the Spanish Government (PID2023-146050NA-I00) and by the Deutsche Forschungsgemeinschaft (DFG, German Science Foundation) within TRR 325-444632635 (project A5). I. M. thanks CAM for his predoctoral fellowship (PIPF-2023/ECO-30898) and L.M. thanks the Spanish Government for a Ramón y Cajal contract (RYC2021-031590-I) and the Alexander von Humbold foundation for the 3 months renewed research stay. We would like to acknowledge the Interdepartmental Research Service (SIdI) at UAM for providing access to and the use of their scientific equipmen

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