Single Administrative Document
Circular 3/1996, of 26 July (BOE 6/8), from the Customs and Special Taxes Department of the Spanish Tax Administration, modifying Circular 5/1995, of 14 December, on the instructions for formalising the Single Administrative Document [Documento Unico Administrativo or DUA].
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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ARTICLE
1 November 1996
Tax Law - Customs
Cuatrecasas Abogados
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