Watch List notes:

ISLAMIC, Umayyad Caliphate. temp. Yazid II ibn 'Abd al-Malik. AH 101-105 / AD 720-724. AR Dirham (27mm, 2.88 g, 6h). al-Andalus (Qurtubah [Cordoba]) mint. Dated AH 104 (AD 722/3). Cf. Gomez, Hispano 16 (for type); Klat 117; Album 135; ICV 240; Morton & Eden 63, lot 15. Good VF, toned.

While not the first issue from this mint (Klat cites one example in a private collection; the second is the Morton & Eden coin), this is the earliest readily available date from al-Andalus.