1405-6666
1405-6666
S1405-66662022000300779
Spain
Spain
Spain
Spain
00
09
2022
00
09
2022
27
94
779
802
[
2009
21
3
3
362-72
]
[
1990
]
[
2012
]
[
2019
37
1
1
83-101
]
[
2018
76
270
270
273-93
]
[
2010
172
172
15-28
]
[
Comisión Europea
2018
]
[
2012
]
[
1996
]
[
2017
637-47
]
[
2014
12
1
1
239-67
]
[
2018
]
[
2018
48
1
1
47-62
]
[
2018
21
2
2
225-48
]
[
1998
]
[
2004
]
[
2012
]
[
2018
57
1
1
50-69
]
[
2010
]
[
2016
20
1
1
311-22
]
[
2019
]
[
2016
21
69
69
437-70
]
[
2019
48
2
2
239-50
]
[
OECD
2001
]
[
OECD
2020
]
[
2020
18
1
1
47-70
]
[
2005
]
[
2004
]
[
2017
7
1
1
88-120
]
[
2021
10
34
34
1-12
]
[
2003
16
3
3
36-45
]
[
2013
83
3
3
357-85
]
[
2011
46
3
3
307-22
]
[
2013
extraordinario
extraordinario
12-33
]
[
2009
]
[
2008
]
[
2009
]
[
1998
]
[
2014
19
6
6
709-20
]
[
2006
]
[
2018
29
1
1
251-67
]
[
2014
15
2
2
299-311
]