Sanz Gadea, Eduardo. “The Financial Result for Corporate Income Tax Purposes. Dividends and Capital Gains Arising from the Sale of Shares. Special Cases. Capital Losses (and III)”. Revista de Contabilidad y Tributación. CEF, no. 391 (October 7, 2015): 43–76. Accessed May 17, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/4935.