Box 00023 Large enterprise

This box will be checked by those entities that are required during the fiscal year 2021 to the monthly submission of the declarations-settlements for Value Added Tax and for withholdings on account of Personal Income Tax, Corporation 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, 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.

In the case of taxpayers domiciled in the Canary Islands, the determination of their volume of operations is established in article 51 of Law 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands.