{"id":36957,"date":"2024-04-24T13:37:45","date_gmt":"2024-04-24T18:37:45","guid":{"rendered":"https:\/\/www.fiscaliadecuentas.gob.pa\/?page_id=36957"},"modified":"2024-10-10T11:44:30","modified_gmt":"2024-10-10T16:44:30","slug":"integridad-2","status":"publish","type":"page","link":"https:\/\/www.fiscaliadecuentas.gob.pa\/?page_id=36957","title":{"rendered":"Manual de Jurisprudencias"},"content":{"rendered":"<div  class='avia-slideshow av-ly506ve7-70e3c8c9be90f7c253b07c952dfe7a40 avia-slideshow-no scaling av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 20.694444444444%;'><li  class='avia-slideshow-slide av-ly506ve7-70e3c8c9be90f7c253b07c952dfe7a40__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img decoding=\"async\" fetchpriority=\"high\" class=\"wp-image-37126 avia-img-lazy-loading-not-37126\"  src=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/BANNER-MANUAL_DE_JURISPRUDENCIA_2-1.png\" width=\"1440\" height=\"298\" title='BANNER-MANUAL_DE_JURISPRUDENCIA_2' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/BANNER-MANUAL_DE_JURISPRUDENCIA_2-1.png 1440w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/BANNER-MANUAL_DE_JURISPRUDENCIA_2-1-300x62.png 300w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/BANNER-MANUAL_DE_JURISPRUDENCIA_2-1-1030x213.png 1030w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/BANNER-MANUAL_DE_JURISPRUDENCIA_2-1-768x159.png 768w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/BANNER-MANUAL_DE_JURISPRUDENCIA_2-1-500x103.png 500w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/BANNER-MANUAL_DE_JURISPRUDENCIA_2-1-800x166.png 800w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/BANNER-MANUAL_DE_JURISPRUDENCIA_2-1-1280x265.png 1280w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/BANNER-MANUAL_DE_JURISPRUDENCIA_2-1-705x146.png 705w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-ly4wmwyt-0a9bd54011b04e6d2a6c289db65c0299 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h2 style=\"color: #7a7a7a; font-size: 38px; text-align: center; font-style: Sans-serif; text-shadow: 0px 2px 5px rgba(0, 0, 0, 0.3);\"><strong>MANUAL DE JURISPRUDENCIA<\/strong><\/h2>\n<\/div><\/section>\n<div  class='hr av-bemzfnh-d6f1e92a86198be1e4374b30f247735c hr-default  avia-builder-el-2  el_after_av_textblock  el_before_av_four_fifth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='flex_column av-at18w4d-4a0d65530f2b9ced3a1e9d8e5dffa942 av_four_fifth  avia-builder-el-3  el_after_av_hr  el_before_av_one_fifth  first flex_column_div  '     ><section  class='av_textblock_section av-a9zdj8d-bb90310bbe74678269bdf59d6fc86842 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div style=\"text-align: justify; font-size: 20px;\">Con el desarrollo del presente compendio de jurisprudencia se pretende como objetivo principal, clasificar por temas espec\u00edficos en materia de responsabilidad por afectaci\u00f3n patrimonial, pronunciamientos del Tribunal de Cuentas, la Sala Tercera de lo Contencioso Administrativo y el Pleno de la Corte Suprema de Justicia, que hayan asentado criterios y sean un punto de referencia dentro del desarrollo de la actividad de la Jurisdicci\u00f3n de Cuentas.<\/div>\n<\/div><\/section><br \/>\n<div  class='hr av-a20gqt9-29590590ea07c428c85f5cefc496cc52 hr-default  avia-builder-el-5  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-xkxgcd-301defbcced33a4231df64db06b16eea '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3><strong>RESOLUCIONES POR AFECTACI\u00d3N PATRIMONIAL<\/strong><\/h3>\n<\/div><\/section><\/p><\/div>\n<div  class='flex_column av-sal68t-7ecc78963c72522b5ca5a331426567dd av_one_fifth  avia-builder-el-7  el_after_av_four_fifth  el_before_av_one_half  flex_column_div  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lz351akm-54f932ceb1af904f0668b6ad502bf76d\">\n@keyframes av_boxShadowEffect_av-lz351akm-54f932ceb1af904f0668b6ad502bf76d {\n0%   { box-shadow:  0 0 0 0 #5c0931; opacity: 1; }\n100% { box-shadow:  0 0 5px 0 #5c0931; opacity: 1; }\n}\n.avia-image-container.av-lz351akm-54f932ceb1af904f0668b6ad502bf76d img.avia_image{\nbox-shadow: 0 0 5px 0 #5c0931;\n}\n.avia-image-container.av-lz351akm-54f932ceb1af904f0668b6ad502bf76d .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lz351akm-54f932ceb1af904f0668b6ad502bf76d av-styling-circle av-img-linked avia-align-center  avia-builder-el-8  avia-builder-el-no-sibling  av-img-box-shadow av-box-shadow-not-animated'   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/?3d-flip-book=manual-de-jurisprudencia\" class='avia_image '  target=\"_blank\"  rel=\"noopener noreferrer\" aria-label='Compendio de Resoluciones'><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-37434 avia-img-lazy-loading-not-37434 avia_image shadow-not-animated' src=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/Compendio-de-Resoluciones-300x300.png\" alt='' title='Compendio de Resoluciones'  height=\"300\" width=\"300\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/Compendio-de-Resoluciones-300x300.png 300w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/Compendio-de-Resoluciones-80x80.png 80w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/Compendio-de-Resoluciones-500x500.png 500w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/Compendio-de-Resoluciones-36x36.png 36w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/Compendio-de-Resoluciones-180x180.png 180w, https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/Compendio-de-Resoluciones.png 612w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/div><\/div><\/div><\/div>\n<div  class='flex_column av-slf9gd-fa25f46c99e20b157eb249fd37e880c0 av_one_half  avia-builder-el-9  el_after_av_one_fifth  el_before_av_one_half  first no_margin flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ly69s1d8-dc13625842dc516bd5142a64cbe21238\">\n#top .togglecontainer.av-ly69s1d8-dc13625842dc516bd5142a64cbe21238 p.toggler{\nfont-size:24px;\n}\n#top .togglecontainer.av-ly69s1d8-dc13625842dc516bd5142a64cbe21238 .toggle_wrap .toggle_content{\nfont-size:18px;\n}\n<\/style>\n<div  class='togglecontainer av-ly69s1d8-dc13625842dc516bd5142a64cbe21238 av-elegant-toggle  avia-builder-el-10  avia-builder-el-no-sibling  toggle_close_all' >\n<section class='av_toggle_section av-34jlpa5-c4a76666b159bbcbf2b0421bde7a3867'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Todo} \"  ><p id='toggle-toggle-id-1' data-fake-id='#toggle-id-1' class='toggler  av-title-above '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-1' data-slide-speed=\"200\" data-title=\"Medidas Cautelares\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Medidas Cautelares\" data-aria_expanded=\"Click to collapse: Medidas Cautelares\">Medidas Cautelares<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-1' aria-labelledby='toggle-toggle-id-1' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color '  itemprop=\"text\" ><ul style=\"list-style-type: circle;\">\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/INCIDENTE_DE_LEVANTAMIENTO_DE_MEDIDA_CAUTELAR_RES_N\u00b0239-2021.pdf\">INCIDENTE DE LEVANTAMIENTO DE MEDIDA CAUTELAR Resoluci\u00f3n N\u00b0239-2021<\/a><\/li>\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/INCIDENTE_DE_LEVANTAMIENTO_DE_MEDIDA_CAUTELAR_RES_N\u00b0186-2022.pdf\">INCIDENTE DE LEVANTAMIENTO DE MEDIDA CAUTELAR Resoluci\u00f3n N\u00b0186-2022<\/a><\/li>\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/MEDIDA_CAUTELAR_DE_SECUESTRO_RES_N\u00b0307-2023.pdf\">MEDIDA CAUTELAR DE SECUESTRO Resoluci\u00f3n N\u00b0307-2023<\/a><\/li>\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/RESCISION_DE_SECUESTRO_RES_N\u00b0439-2021.pdf\">RESCISI\u00d3N DE SECUESTRO Resoluci\u00f3n N\u00b0439-2021<\/a><\/li>\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/TERCERIA_EXCLUYENTE_RES_N\u00b031-2021.pdf\">TERCER\u00cdA EXCLUYENTE Resoluci\u00f3n N\u00b031-2021<\/a><\/li>\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/INCIDENTE_DE_LEVANTAMIENTO_DE_MEDIDA_CAUTELAR_RES_N\u00b0216-2021.pdf\">INCIDENTE DE LEVANTAMIENTO DE MEDIDA CAUTELAR Resoluci\u00f3n N\u00b0216-2021<\/a><\/li>\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/SECUESTRO_SOBRE_EL_15_DEL_EXCEDENTE_DEL_SALARIO_MINIMO_RES_N\u00b059-2024.pdf\">SECUESTRO SOBRE EL 15% DEL EXCEDENTE DEL SALARIO M\u00cdNIMO Resoluci\u00f3n N\u00b059-2024<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-2g3xqzh-3988b22b330080b1bc788a1d491b4d6e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Todo} \"  ><p id='toggle-toggle-id-2' data-fake-id='#toggle-id-2' class='toggler  av-title-above '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-2' data-slide-speed=\"200\" data-title=\"Diferencia entre alcance y periodo de la Auditor\u00eda\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Diferencia entre alcance y periodo de la Auditor\u00eda\" data-aria_expanded=\"Click to collapse: Diferencia entre alcance y periodo de la Auditor\u00eda\">Diferencia entre alcance y periodo de la Auditor\u00eda<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-2' aria-labelledby='toggle-toggle-id-2' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color '  itemprop=\"text\" ><ul style=\"list-style-type: circle;\">\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/DIFERENCIA_ENTRE_ALCANCE_Y_PERIODO_DE_UNA_AUDITORIA_RES_N\u00b024-2023.pdf\">DIFERENCIA ENTRE ALCANCE Y PERIODO DE UNA AUDITOR\u00cdA Resoluci\u00f3n N\u00b024-2023<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-7o9x7h-60d65f2ddd77d64153cdd3989419a8f5'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Todo} \"  ><p id='toggle-toggle-id-3' data-fake-id='#toggle-id-3' class='toggler  av-title-above '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-3' data-slide-speed=\"200\" data-title=\"Facultades del ente investigador\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Facultades del ente investigador\" data-aria_expanded=\"Click to collapse: Facultades del ente investigador\">Facultades del ente investigador<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-3' aria-labelledby='toggle-toggle-id-3' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color '  itemprop=\"text\" ><ul style=\"list-style-type: circle;\">\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/FACULTADES_DEL_ENTE_INVESTIGADOR_RES_N\u00b0236-2022.pdf\">FACULTADES DEL ENTE INVESTIGADOR Resoluci\u00f3n N\u00b0236-2022<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-1fxuqzh-41ebce584b4cc4d02aceec0039291f85'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Todo} \"  ><p id='toggle-toggle-id-4' data-fake-id='#toggle-id-4' class='toggler  av-title-above '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-4' data-slide-speed=\"200\" data-title=\"Competencia de la Jurisdicci\u00f3n de Cuentas\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Competencia de la Jurisdicci\u00f3n de Cuentas\" data-aria_expanded=\"Click to collapse: Competencia de la Jurisdicci\u00f3n de Cuentas\">Competencia de la Jurisdicci\u00f3n de Cuentas<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-4' aria-labelledby='toggle-toggle-id-4' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color '  itemprop=\"text\" ><ul style=\"list-style-type: circle;\">\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/COMPETENCIA_DE_LA_JURISDICCION_DE_CUENTAS_RES_N\u00b0175-2023.pdf\">COMPETENCIA DE LA JURISDICCI\u00d3N DE CUENTAS Resoluci\u00f3n N\u00b0175-2023<\/a><\/li>\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/JURISDICCION_DE_CUENTAS_VS_JURISDICCION_COACTIVA_RES_N\u00b005-2021.pdf\">JURISDICCI\u00d3N DE CUENTAS VS JURISDICCI\u00d3N COACTIVA Resoluci\u00f3n N\u00b005-2021<\/a><\/li>\n<li><a href=\"http:\/\/bd.organojudicial.gob.pa\/scripts\/dtSearch\/dtisapi6.dll?cmd=getdoc&#038;DocId=12553&#038;Index=H%3a%5cdtsearch%5cUserData%5cindices%5fdts%5ccorte%5cpleno&#038;HitCount=3&#038;hits=a3+2ec5+2eea+&#038;SearchForm=c%3a%5cinetpub%5cwwwroot%5cregistro%5fform%2ehtml\">ACCI\u00d3N DE AMPARO DE GARANT\u00cdAS CONSTITUCIONALES Expediente: 66726-2021<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-3vviil-c091bc3b36821ddc58a69e5e04371526'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Todo} \"  ><p id='toggle-toggle-id-5' data-fake-id='#toggle-id-5' class='toggler  av-title-above '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-5' data-slide-speed=\"200\" data-title=\"Doble juzgamiento\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Doble juzgamiento\" data-aria_expanded=\"Click to collapse: Doble juzgamiento\">Doble juzgamiento<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-5' aria-labelledby='toggle-toggle-id-5' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color '  itemprop=\"text\" ><ul style=\"list-style-type: circle;\">\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/DOBLE_JUZGAMIENTO_RES_N\u00b0313-2022.pdf\">DOBLE JUZGAMIENTO Resoluci\u00f3n N\u00b0313-2022<\/a><\/li>\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/DOBLE_JUZGAMIENTO_RES_N\u00b0262-2020-.pdf\">DOBLE JUZGAMIENTO Resoluci\u00f3n N\u00b0262-2020<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-skroot-962566c63dd5eee80fa81f163ca524e1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Todo} \"  ><p id='toggle-toggle-id-6' data-fake-id='#toggle-id-6' class='toggler  av-title-above '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-6' data-slide-speed=\"200\" data-title=\"Nulidad\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Nulidad\" data-aria_expanded=\"Click to collapse: Nulidad\">Nulidad<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-6' aria-labelledby='toggle-toggle-id-6' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color '  itemprop=\"text\" ><ul style=\"list-style-type: circle;\">\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/NULIDAD_RES_N\u00b0256-2023.pdf\">NULIDAD Resoluci\u00f3n N\u00b0256-2023<\/a><\/li>\n<li><a href=\"https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2024\/07\/NULIDAD_RES_N\u00b0225-2022.pdf\">NULIDAD Resoluci\u00f3n N\u00b0225-2022<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<\/div><\/div>\n<div  class='flex_column av-guncsd-e52ca08ce4bb1529c50a4f8cda24f0d5 av_one_half  avia-builder-el-11  el_after_av_one_half  el_before_av_hr  no_margin flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m23j3vih-1e6180984c607e99ec30788828cb40ee\">\n#top .togglecontainer.av-m23j3vih-1e6180984c607e99ec30788828cb40ee p.toggler{\nfont-size:24px;\n}\n#top .togglecontainer.av-m23j3vih-1e6180984c607e99ec30788828cb40ee .toggle_wrap .toggle_content{\nfont-size:18px;\n}\n<\/style>\n<div  class='togglecontainer av-m23j3vih-1e6180984c607e99ec30788828cb40ee av-elegant-toggle  avia-builder-el-12  avia-builder-el-no-sibling  toggle_close_all' >\n<section class='av_toggle_section av-av_toggle-e82ce33bc8f2b19ef7fd07806b6057f4'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Todo} \"  ><p id='toggle-toggle-id-7' data-fake-id='#toggle-id-7' class='toggler  av-title-above '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-7' data-slide-speed=\"200\" data-title=\"Beneficiario final\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Beneficiario final\" 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