J. Banacloche Perez-Roldan, “Aspectos inconstitucionales de la nueva Ley del I.R.P.F. ”, RTT, vol. 3, no. 14, pp. 27–41, Sep. 1991, Accessed: Mar. 11, 2026. [Online]. Available: https://revistatecnicatributaria.com/index.php/rtt/article/view/2115