Box 00023 Large enterprise

This box will be checked by those entities that are required during fiscal year 2022 to submit monthly declarations for Value Added Tax and for withholdings on account of Personal Income Tax. , of the Corporate Tax or the Income Tax of non-residents, 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.

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 tax aspects of the Fiscal Economic Regime of the Canary Islands.