000 00817cab a2200229 4500
001 WB2804-46
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u13259
041 _aeng
245 _aSpanish taxman stalks holiday home owners
260 _c1992
350 _a0
490 _aEast Anglian Daily Times
_v15 January 1992, 23
490 _aTimes
_v22 January 1992, 31(2)
520 _aExamines the implications of a new law coming into force in Spain which requires all foreigners to have a national tax identification number without which it will be increasingly difficult to run a home and impossible to sell it.
650 _aFOREIGN OWNERSHIP
650 _aNATIONAL TAX IDENTIFICATION NUMBER
690 _aOVERSEAS-EUROPE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c8537
_d8537