Box 00023 Large enterprise

Entities that are obliged during the fiscal year will tick this box. 2024 to the monthly presentation of the declarations for the Value Added Tax and for withholdings on account of the Personal Income Tax, the Corporate Tax or the Non-Resident Income Tax, for having exceeded their trading volume, 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 year in which the declaration is filed.