José Rodríguez Alvira and José D. Sandín
This 4 voice fugue is based on a subject (S) presented by the alto:

Recording courtesy of Chris Breemer and Piano Society
The soprano answers with a tonal answer (A) while the alto presents a countersubject (CS) based on motives from the subject transformed by inversion:

The complete exposition:

Recording courtesy of Chris Breemer and Piano Society
They subject may be based on the first two notes:

We can clearly see the evolution of the two notes motive in the following animation:
