<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-04-28T11:35:22Z</responseDate><request verb="GetRecord" identifier="oai:riubu.ubu.es:10259/9856" metadataPrefix="dim">https://riubu.ubu.es/oai/request</request><GetRecord><record><header><identifier>oai:riubu.ubu.es:10259/9856</identifier><datestamp>2025-01-10T01:05:22Z</datestamp><setSpec>com_10259_9842</setSpec><setSpec>com_10259_5086</setSpec><setSpec>com_10259_2604</setSpec><setSpec>col_10259_9849</setSpec></header><metadata><dim:dim xmlns:dim="http://www.dspace.org/xmlns/dspace/dim" xmlns:doc="http://www.lyncode.com/xoai" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.dspace.org/xmlns/dspace/dim http://www.dspace.org/schema/dim.xsd">
<dim:field mdschema="dc" element="contributor" qualifier="author" authority="644" confidence="600" orcid_id="0000-0002-4314-7999">Bilbao Contreras, Carlos</dim:field>
<dim:field mdschema="dc" element="date" qualifier="accessioned">2025-01-09T12:45:37Z</dim:field>
<dim:field mdschema="dc" element="date" qualifier="available">2025-01-09T12:45:37Z</dim:field>
<dim:field mdschema="dc" element="date" qualifier="issued">2019-02</dim:field>
<dim:field mdschema="dc" element="identifier" qualifier="issn">1577-2233</dim:field>
<dim:field mdschema="dc" element="identifier" qualifier="uri">http://hdl.handle.net/10259/9856</dim:field>
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<dim:field mdschema="dc" element="language" qualifier="iso" lang="es">spa</dim:field>
<dim:field mdschema="dc" element="publisher" lang="es">Renta Grupo Editorial</dim:field>
<dim:field mdschema="dc" element="relation" qualifier="ispartof" lang="es">Tributos locales. 2019, n. 139, p. 61-71</dim:field>
<dim:field mdschema="dc" element="relation" qualifier="publisherversion" lang="es">https://tributoslocales.com/catalogo/</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="other" lang="es">Impuesto sobre la renta de las personas físicas</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="other" lang="es">Hacienda local</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="other" lang="en">Income tax</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="other" lang="en">Local finance</dim:field>
<dim:field mdschema="dc" element="title" lang="es">Relevancia de los gravámenes de las Haciendas Locales en la configuración de la imposición personal sobre la renta</dim:field>
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