“The Exemption of the IBI (local tax) for the Catholic Church. Constitutional Approach and Legal Realm” (2016) Estudios Eclesiásticos. Revista de investigación e información teológica y canónica, 88(347), pp. 873–895. Available at: https://revistas.comillas.edu/estudioseclesiasticos/article/view/7418 (Accessed: 4 February 2026).