10.1.7 Withholdings for concepts other than the income from movable capital or the leases of urban real estate attributed by entities in the attribution of income

Taxpayers must enter in the codes [01793] and [01794] "Withholdings for concepts other than the income from movable capital or the leases of urban real estate attributed by entities in attribution of income" on page 14 bis of model 200, the following amounts:

• In the key [01793] the amount of the withholdings borne and attributed by the entities in attribution of income in the period being declared must be entered for concepts other than the withholdings made on the income from movable capital or on the income from the leasing or subletting of urban real estate, in the terms referred to in the previous keys.

  Likewise, Spanish economic interest groups and temporary joint ventures will record in this code [01793], where applicable, the withholdings and payments on account and payments on account mentioned in the previous paragraph that should not be attributed to the partners or member companies resident in Spanish territory.

• The key [01794] will be completed exclusively by those entities that are partners or members of a Spanish economic interest group or a temporary joint venture of companies. This key will record the amount of withholdings made on the income referred to in the previous paragraph, obtained by one or more of said entities and that have been attributed to the reporting entity.