The single electronic document
The DUE is one channel for starting several registration filings together, through CIRCE. It does not create a new tax.
One channel, not a tax
With the single electronic document you can start the census and other start-up filings together. It is still the same registration, gathered in one submission. CIRCE is the entry point. It does not replace RETA just because it is called a single document: each administration receives its own part.
- CIRCE groups the start-up filings.
- It is not a separate tax.
- The census and Social Security remain their own filings.
Storing the PDF does not submit it
Once you have the DUE PDF, Factura Fácil can store it to complete your profile. That file is not filed from the app. The DUE is submitted on the CIRCE channel.
Common questions
Does the DUE let me skip census registration?
It does not skip it: it can include it. It is a channel for starting the filings together, not a different tax.
If I upload the PDF, does the app submit the DUE?
No. It can store the PDF. Submission is on CIRCE, not from the app.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.