Tovillas Morán, José María2025-04-162025-04-162025-04-11https://hdl.handle.net/2445/22049934 p.application/pdfcatcc by-nc-nd (c) Tovillas Morán, José María, 2025http://creativecommons.org/licenses/by-nc-nd/3.0/es/Impost sobre transmissions patrimonials i actes jurídics documentatsCatalunyaNovetats ITP i AJDinfo:eu-repo/semantics/otherinfo:eu-repo/semantics/openAccess