Box 00023 Large enterprise
This box will be checked by those entities that are required during the 2020 financial year to submit monthly returns-settlements for Value Added Tax and for withholdings on account of Personal Income Tax, Corporation Tax or Non-Resident Income Tax, because their volume of operations has exceeded , 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 return is submitted.