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Practical Manual of Companies 2020.

Box 00023 Large enterprise

This box will be marked by those entities that are required during the 2020 financial year to submit monthly declarations-settlements for Value Added Tax and for withholdings on account of Income Tax. Individuals, from Corporate Tax or Non-Resident Income Tax, for having exceeded their volume of operations , calculated in accordance with the provisions of article 121 of Law 37/1992 , of December 28, of the Value Added Tax, the amount of 6,010,121.04 euros during the calendar year preceding the one in which the declaration is submitted.