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Practical Handbook for Companies 2021

Withholdings on leasing of urban buildings attributed by entities in the attribution of income

Taxpayers must enter the following amounts in boxes [01791] and [01792] "Withholdings for rentals of urban property attributed by entities in attribution of income" on page 14 bis of form 200:

  • In the box [01791] the amount of withholdings paid and attributed by the entities in attribution of income in the period being reported on income from the letting or subletting of urban property should be entered.

    Likewise, the Spanish economic interest groupings and temporary joint ventures shall enter in this box [01791], where applicable, the withholdings and payments on account and payments on account mentioned in the previous paragraph that are not to be allocated to the members or member companies resident in Spanish territory.

  • The box [01792] 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 made on the income referred to in the previous paragraph, obtained by one or more of these entities and which have been attributed to the reporting entity.