Source: https://www.poderjudicial.es/stfls/CGPJ/COMISI%C3%93N%20DE%20ESTUDIOS%20E%20INFORMES/INFORMES%20DE%20LEY/FICHERO/20190926%20Informe%20proyecto%20RD%20Legislativo%20que%20aprueba%20texto%20refundido%20Ley%20Concursal%2009.19.pdf