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Form 200. Corporate Income Tax Declaration 2018

10.1.8 Withholdings and payments on account for shares of Collective Investment Institutions

Taxpayers must enter the following amounts in the codes [01795] and [01796] "Withholdings and deposits on account of shares IIC " on page 14 bis of form 200:

  • Code [01795] must record the amount of withholdings and payments on account that the taxpayer has made for the transfer or reimbursement of shares or participations in collective investment institutions, regardless of the income that should be included in the tax base. corresponding to the disposal exercise.

    Likewise, Spanish economic interest groups and temporary joint ventures will record in this code [01795], where applicable, the withholdings and deposits 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 [01796] 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 the payments on account referred to in the previous paragraph, made by one or more of said entities and that have been attributed to the reporting entity.