10.1.4 Withholdings for leasing of urban properties

Taxpayers must enter the following amounts in codes [01787] and [01788] “Withholdings for leases of urban real estate” on page 14 bis of form 200:

• In key [01787] the amount of withholdings made to the taxpayer in the period subject to declaration on income from the leasing or subletting of urban properties must be entered, even when they constitute income derived from economic exploitations.

  Likewise, Spanish economic interest groups and temporary joint ventures will record in this code [01787], 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 [01788] 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.