GONZÁLEZ DE FRUTOS, Ubaldo. Legislative updates in non-resident taxation in Spain, 2021. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 458, p. 145–158, 2021. DOI: 10.51302/rcyt.2021.7357. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/7357. Acesso em: 22 jul. 2024.