Rovira Ferrer, Irene. “The Taxation of Deposits in the Personal Income Tax in Relation to the Sales of Real Estate”. Revista de Contabilidad y Tributación. CEF, no. 451 (October 7, 2020): 39–64. Accessed May 19, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/3737.