www.garrigues.com/en_GB/new/catalonia-brings-back-its-tax-legal-entities-non-productive-assets
www.andersentaxlegal.es/en/publications-and-news/tax-on-non-productive-assets-of-legal-entities.html
www.bakermckenzie.com/en/insight/publications/2019/03/constitutional-court-gives-green-light