Withholdings on earnings from liquid capital

Taxpayers must enter in boxes [01785] and [01786] “Withholdings for income from movable capital” on page 14 bis of form 200, the following amounts:

• In box box [01785] the amount of withholdings made to the taxpayer in the period subject to declaration on the income from capital obtained by participation in the own funds of entities or by the transfer to third parties of own capital, derived from capitalization operations and life or disability insurance contracts, as well as other income from movable capital such as those derived from intellectual property.

  Likewise, the Spanish economic interest groups and the temporary joint ventures of companies will enter in this box [01785] , where applicable, the withholdings and income on account and payments on account mentioned in the previous paragraph that should not be subject to attribution to the partners or member companies resident in Spanish territory.

• Box [01786] 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 box will record the amount of withholdings made on the income from movable capital referred to in the previous paragraph, obtained by one or more of said entities and that have been attributed to the reporting entity.