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Practical Handbook for Companies 2021

Box 00023 Large enterprise

Check this box if you are obliged to during the financial year 2021 to the monthly presentation of the declarations-settlements for Value Added Tax and for withholdings on account of Personal Income Tax, Corporation Tax or Non-Resident Income Tax, because your volume of operations, calculated in accordance with the provisions of article 121 of Law 37/1992, of 28 December, on Value Added Tax, has exceeded the amount of 6,010,121.04 euros during the calendar year prior to that in which the declaration is presented.

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 7 June, on the modification of the fiscal aspects of the Canary Islands Economic and Fiscal Regime.