A. Cayón Galiardo, “La incompatibilidad IVA - ITPO. Aspectos procedimentales”, RTT, vol. 1, no. 84, pp. 13–25, Sep. 2021, Accessed: Mar. 12, 2026. [Online]. Available: https://revistatecnicatributaria.com/index.php/rtt/article/view/1195