10.1.4 Withholdings for urban property leasing

Taxpayers must enter the following amounts in codes [01787] and [01788] "Withholdings for urban property leases" on page 14 bis of form 200:

• In code [01787] the amount of the withholdings made to the taxpayer in the reporting period on income from the leasing or subleasing of urban properties must be recorded, even when they constitute income derived from economic operations.

  Likewise, Spanish economic interest groups and temporary business associations will record in this code [01787], where applicable, the withholdings and payments on account and payments on account mentioned in the previous paragraph that should not be attributed to partners or member companies resident in Spanish territory.

• The key [01788] will be completed exclusively by those entities that are partners or members of a Spanish economic interest group or a temporary business association. This key will record the amount of the withholdings made on the income referred to in the previous paragraph, obtained by one or more of said entities and which have been attributed to the reporting entity.