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Practical Manual of Companies 2021.

Withholdings for items other than earnings from liquid capital or leasing of urban buildings attributed by entities with attribution of income

Taxpayers must enter in boxes [01793] and [01794] "Withholdings for concepts other than the income from movable capital or the leases of urban real estate attributed by entities in attribution of income" on page 14 bis of model 200, the following amounts:

  • In box box [01793] the amount of withholdings borne and attributed by the entities in attribution of income in the period subject to declaration must be entered for concepts other than the withholdings made on the income from movable capital or income from the leasing or subletting of urban real estate, in the terms referred to in the previous boxes.

    Likewise, the Spanish economic interest groups and the temporary unions of companies will enter in this box [01793] , 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 [01794] 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 referred to in the previous paragraph, obtained by one or more of said entities and that have been attributed to the reporting entity.