GUERRE, Asuncion Arner. Subcentral Taxation in Spain . International Journal of Economics and Financial Issues, [S. l.], v. 12, n. 4, p. 1–12, 2022. DOI: 10.32479/ijefi.13131. Disponível em: https://mail.econjournals.org.tr/index.php/ijefi/article/view/13131. Acesso em: 10 jan. 2025.