@book{138238,
	author = {Utande San Juan, José Ma. and Fayos Cobos, Cristino},
	title = {Fiscalidad autonómica y local },
	publisher = {Dykinson,},
	year = {2004},
	address = {Madrid : },
	edition = {3a ed. amp. y actualizada},
	note = {Incluye apéndice}
}