García Novoa, César. “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)”. 2023. Revista De Contabilidad Y Tributación. CEF, no. 484, June 2023, pp. 5-24, doi:10.51302/rcyt.2023.18801.