10.1.5 Withholdings on capital gains attributed by entities in the attribution of income

Taxpayers must enter the following amounts in codes [01789] and [01790] "Withholdings for income from movable capital attributed by entities in the attribution of income" on page 14 bis of form 200:

• In key [01789] the amount of withholdings borne and attributed by entities in the attribution of income in the period subject to declaration on the capital gains referred to in keys [01785] and [01786] must be recorded.

  Likewise, Spanish economic interest groups and temporary business associations will record in this code [01789], where applicable, the withholdings and payments on account and payments on account mentioned in the previous paragraph that should not be attributed to partners or member companies resident in Spanish territory.

• Key [01790] will be completed exclusively by those entities that are partners or members of a Spanish economic interest group or a temporary business association. This key will record the amount of the withholdings made on the income referred to in the previous paragraph, obtained by one or more of said entities and which have been attributed to the reporting entity.