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Practical Handbook for 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 the following amounts in boxes [01793] and [01794] "Withholdings for other items other than income from movable capital or leases of urban property attributed by entities in attribution of income" on page 14 bis of form 200:

  • In the box [01793], the amount of the withholdings paid and attributed by the entities in attribution of income in the period covered by the tax return for other items different to the withholdings made on income from movable capital or on income from the rental or subletting of urban property, in the terms referred to in the previous boxes, must be entered.

    Likewise, the Spanish economic interest groupings and temporary joint ventures shall enter in this box [01793], 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 [01794] 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 withholdings made on the income referred to in the previous paragraph, obtained by one or more of these entities and which has been attributed to the reporting entity.