2.6.1.13 Large company

This key will be marked by those entities that are required during the 2019 financial year to submit monthly declarations-settlements for Value Added Tax and for withholdings on account of Personal Income Tax, Corporate Tax or Non-Resident Income Tax, having exceeded their volume of operations, calculated in accordance with the provisions of article 121 of Law 37/1992, of December 28, on Value Added Tax, the amount of 6,010,121 .04 euros during the calendar year prior to the one in which the declaration is submitted.