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Form 200. Corporate Income Tax Declaration 2019

10.1.9 Withholdings on prizes from certain lotteries and bets

Taxpayers must enter in codes [00597] and [01797 "Withholdings on prizes from certain lotteries and bets" on page 14 bis of form 200, the following amounts:

  • Code [00597] must record the amount of withholdings made to the taxpayer in the reporting period on lottery and betting prizes that, due to their amount, were subject to and not exempt from the special tax on certain lotteries and bets. referred to in the thirty-third Additional Provision of Law 35/2003, of November 28, on the Income Tax of Physical Persons and the partial modification of the laws on Corporate Taxes, on the Income of Non-Residents and on the Heritage.

    Likewise, Spanish economic interest groups and temporary joint ventures will record in this key [00597], 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 [01797] 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 prizes referred to in the previous paragraph, obtained by one or more of said entities and that have been attributed to the reporting entity.