Other withholdings

Taxpayers must enter in boxes [01798] and [01799] "Withholdings for other concepts NOT included in the previous boxes" on page 14 bis of form 200, the following amounts:

• In box [01798] you must enter the amount of the withholdings that the taxpayer has borne for other concepts not included in the previous boxes.

  Likewise, Spanish economic interest groups and temporary business associations will record in this box [01798] , 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.

• Box [01799] will be completed exclusively by those entities that are partners or members of a Spanish economic interest group or a temporary business association. This box shall contain the amount of the withholdings referred to in the previous paragraph, made by one or more of said entities and which have been charged to the reporting entity.