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Explanation: So far the only refs I've found are Portuguese/European Union (nothing in Spanish) referring to what seesm to be 'summaries' i.e. possibly summarised VAT (Value Added Tax). I had probs obtaining pages, will now try again, and return....
xxxLia Fail Spain Local time: 14:27 Native speaker of: English PRO pts in pair: 1368
Explanation: Every taxable person identified for purposes of value added tax shall also submit a recapitulative statement of the persons acquiring goods identified for purposes of value added tax to whom he has supplied goods under the conditions laid down in Article 28c (A).
This is an extract from the English version of the web ref below. It seesms to be a EU thingy!