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Form 200. Corporate Income Tax Declaration 2018

10.1.10 Other withholdings

Taxpayers must enter in the codes [01798] and [01799] "Withholdings for other concepts NOT included in the previous codes" on page 14 bis of form 200, the following amounts:

  • In key [01798] the amount of withholdings that the taxpayer has borne for other concepts not included in the previous keys must be entered.

    Likewise, Spanish economic interest groups and temporary joint ventures will record in this code [01798], 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 [01799] 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 withholdings referred to in the previous paragraph, made by one or more of said entities and that have been attributed to the reporting entity.