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Large Companies Guide

4. What are the consequences of exceeding the threshold of 6,010,121.04 euros in trading volume?

Exceeding the amount of 6,010,121.04 euros in volume of operations during a calendar year means that the company will be considered a Large Company for tax purposes, starting from the following calendar year, which entails the following consequences:

  1. 4.1. Census obligations
  2. 4.2. Deadlines for filing self-assessments
  3. 4.3. Immediate Supply of Information on VAT (SII)
  4. 4.4. Fractional payments of companies
  5. 4.5. Other issues