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ARTICLE · 01 NOVEMBER 1996

Tax Law - Customs

Cuatrecasas
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SpainAccounting and Audit
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.

For further information contact Florentino Carreno on +341 524 710

For more information on Taxation in Spain enter a text search 'Cuatreacsas Abogados' and 'Business Monitor'.

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