11.7.2.10 Withholdings and payments on account (information model page 24)

Whether the tax base included in key [00552] is positive or negative, the entity will include in key [00062] the amount of withholdings and payments on account that have been made in that same tax period being declared, as well as such as payments on account made by the entity itself in the transfers or redemptions of shares and participations of Collective Investment Institutions.

The information on the data to be included in sections 6 to 9 above must refer to the total amount of the amounts to be attributed by the reporting entity to the persons or entities that hold the inherent rights or the status of partner or member company that are residents in Spanish territory or non-residents with permanent establishment there.