insightplus.bakermckenzie.com/bm/tax/spain-gives-in-to-tobin-tax-and-approves-financial-transaction-tax
www.whitecase.com/publications/alert/spain-tax-acquisitions-shares-major-spanish-listed-companies
www.cms-lawnow.com/ealerts/2020/11/new-taxes-in-spain-digital-services-tax-and-financial-transactions-tax?cc_lang=en
cms.law/es/esp/publication/tasa-google-y-tasa-tobin-nuevos-impuestos-en-espana