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Practical Manual of Companies 2023.

Box 00023 Large enterprise

This box will be checked by those entities that are required during the 2023 financial year to submit monthly declarations for Value Added Tax and for withholdings on account of Personal Income Tax. , of the Corporate Tax or of 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.