Large Companies

Information

• What is a Large Company for tax purposes?

  When a company, entrepreneur or professional exceeds 6,010,121.04 euros of turnover in one year, from the following year, it becomes a Large Company, producing significant tax effects that must be taken into account when carrying out procedures before the Tax Agency

• Large Companies Managing Units

  They are part of the Regional Inspection Units and carry out tax management functions with respect to taxpayers with tax domicile in the area of their respective Special Units, who have the status of Large Company or have been assigned to these Units due to any of the circumstances provided for in the regulations and over whom the Central Delegation for Large Taxpayers does not exercise its authority

• Large Taxpayers Central Office

  Central body with authority throughout the national territory that exercises its functions with respect to large taxpayers assigned to it due to some of the circumstances provided for in the regulations.

Related content

• Large Companies Forum

  Framework based on transparency and mutual trust for collaboration between the Tax Agency and large companies.