Box 00023 Large enterprise

This box will be checked by those entities that are required during the year 2023 to monthly submission of the declarations 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 filed.