Large Companies Managing Units

The Large Company Management Units of the Regional Inspection Units are responsible for the tax management functions and adopting the corresponding agreements and acts, in relation to taxpayers with a tax address in the area of the respective Special Office of the Tax Agency, over which the Large Taxpayers Central Office does not exercise its competence and in which any of the following circumstances apply:

1. Its turnover exceeds 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.

2. If so ordered by the Special Office of the Tax Agency, following a favourable report from the Directors of the Taxation Management and Financial and Tax Inspection Departments, in light of the importance or complexity of their operations within the scope of the respective Special Office or due to their connection or relationship with the above or with other taxpayers to whom the Large Company Management Unit extends its competence.

3. These are entities representing a group taxed under the consolidated Corporation Tax regime or parent entities taxed under the special value added tax regime for groups of entities and the option established in Article 163 sexies. five of Law 37/1992 of 28 December on Value Added Tax has been exercised. These entities will continue to be assigned to the Large Company Management Unit, in the event that they cease to be taxed under the aforementioned special regimes and even if they do not have the status of large company, until the calendar year following that in which the consolidated or aggregate group tax return form corresponding to the last period of validity of the aforementioned regimes is filed.

The Head of the Regional Inspection Unit and the Deputy Regional Inspectors shall exercise, with respect to the persons or entities attached to it, the tax management powers attributed to the Heads of the Regional Tax Management Unit.