<?xml version="1.0" encoding="utf-8"?><mads xmlns="http://www.loc.gov/mads/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mads/
mads.xsd"><authority><topic authority="http://roble.intecca.uned.es/tematres/lem/">Procedimiento tributario</topic></authority><related type="narrower"><topic>Impuestos-Desgravación</topic></related><related type="narrower"><topic>Impuestos-Devolución</topic></related><related type="narrower"><topic>Impuestos-Recaudación</topic></related><related type="other"><topic>Responsables fiscales</topic></related><related type="other"><topic>Derecho fiscal</topic></related><related type="other"><topic>Recurso económico administrativo</topic></related><variant type="other"><topic>Impuestos-Administración y procedimiento</topic></variant><variant type="other"><topic>Impuestos-Procedimiento</topic></variant><variant type="other"><topic>Procedimiento fiscal</topic></variant><variant type="other"><topic>Práctica tributaria</topic></variant></mads>