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Practical Handbook for Companies 2021

Other withholdings

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

  • In the box [01798] the amount of withholdings that the taxpayer has paid for other items not included in the previous boxes should be entered.

    Likewise, the Spanish economic interest groupings and the temporary joint ventures shall enter 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 allocated to the partners or member companies resident in Spanish territory.

  • The box [01799] shall be completed only by those entities that are partners or members of a Spanish economic interest grouping or temporary joint venture.In this box, enter the amount of the withholdings referred to in the previous paragraph, made by one or more of these entities and which have been charged to the reporting entity.