Tax withheld and account deposits of shares of Unit Trust Institution

Taxpayers must enter the following amounts in boxes [01795] and [01796] “Withholdings and deposits on account of IIC shares” on page 14 bis of form 200:

• In box [01795] the amount of withholdings and payments on account that the taxpayer has made for the transfer or reimbursement of shares or interests in collective investment institutions must be entered, regardless of the income that must be included in the tax base corresponding to the year of transfer.

  Likewise, the Spanish economic interest groups and the ## temporary business associations will record in this box [01795] , 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.

• Box [01796] 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 advance payments referred to in the previous paragraph, made by one or more of said entities and which have been charged to the reporting entity.