Calvo Vérgez, Juan. “Generation Period of Profit in IIVTNU and Its Impact on Value Increase Subjected to Taxation”. Revista de Contabilidad y Tributación. CEF, no. 373 (April 7, 2014): 143–164. Accessed May 20, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/6137.