Large enterprises register
If you have a turnover of more than 6,010,121.04 euros, this is your tax register.
Who should be part of this census?
The Register of large companies will be made up of those taxpayers whose turnover exceeds the figure of 6,010,121.04 euros during the immediately preceding calendar year, calculated in accordance with the provisions of Article 121 of Law 37/1992, of 28 December, on Value Added Tax, even when they carry out their activity outside the territory where this tax applies.
This register shall form part of the Register of Employers, Professionals and Withholders.