García Novoa, C. (2023). Again about the doctrine of the non-interchangeability of the powers of requalification, conflict in the application of the rule and simulation (regarding the judgment of the Supreme Court of February 23, 2023). Revista De Contabilidad Y Tributación. CEF, (484), 5–24. https://doi.org/10.51302/rcyt.2023.18801 (Original work published June 19, 2023)