www.expansion.com/blogs/garrigues/2023/12/19/cop-28-estos-son-los-incentivos-fiscales.html
www.garrigues.com/en_GB/new/tax-incentives-patronage-higher-personal-income-tax-credits-and-corporate-income-tax-credits
www.garrigues.com/en_GB/new/cop28-these-are-tax-incentives-spain-aimed-boosting-climate-action