5. What are the consequences of losing the status of a Large Company?

If a Large Company taxpayer has a volume of operations less than 6,010,121.04 euros during a calendar year, this implies losing the consideration of a Large Company for tax purposes, starting in the following calendar year, which entails the following consequences:

• 5.1. Census obligations
• 5.2. Deadlines for submitting self-assessments
• 5.3. Immediate Supply of Information on VAT (SII)
• 5.4. Deferred VAT on import
• 5.5. Fractional payments of companies