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

Whether the taxable base included in code [00552] is positive or negative, the entity will include in code [00062] the amount of withholdings and payments on account that have been made in the same tax period subject to declaration, as well as the payments on account made by the entity itself in the transfers or reimbursements of shares and interests in 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 sums to be imputed 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 a permanent establishment therein.