A. Cediel and E. Pérez Pombo, “Fiscalidad de bitcoin, monedas virtuales y tokens.: Atelier, 2023”., RTT, vol. 2, no. 141, p. 293, Jun. 2023, Accessed: Mar. 16, 2026. [Online]. Available: https://revistatecnicatributaria.com/index.php/rtt/article/view/2382