Herrera, Pedro M.Macho Pérez, Ana Belén2021-01-212021-01-212013Herrera P, Macho AB. National reports: Spain. In: Gribnau H, Pauwels M, editors. Retroactivity of tax legislation. Amsterdam: EATLP / IBFD; 2013. p. 351-5.9789081647502http://hdl.handle.net/10230/46242application/pdfeng© 2013 European Association of Tax Law Professors and authorsRetroactivitat de les lleis -- Espanyainfo:eu-repo/semantics/bookPartinfo:eu-repo/semantics/openAccess