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Form 200. Corporate Income Tax Declaration 2019

10.1.3 Withholdings for income from movable capital

Taxpayers must enter the following amounts in codes [01785] and [01786] “Withholdings for income from movable capital” on page 14 bis of form 200:

  • In key [01785] the amount of withholdings made to the taxpayer in the period subject to declaration on the income from movable capital obtained by participation in the own funds of entities or by the transfer of own capital to third parties, derived from capitalization operations and life or disability insurance contracts, as well as other capital gains such as those derived from intellectual property.

    Likewise, Spanish economic interest groups and temporary joint ventures will record in this code [01785], 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 [01786] 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 code will record the amount of withholdings made on the income from movable capital referred to in the previous paragraph, obtained by one or more of said entities and that have been attributed to the reporting entity.