Skip to main content
Practical Handbook for Companies 2021

Withholdings on leasing of urban buildings

Taxpayers must enter the following amounts in boxes [01787] and [01788] "Withholdings for rentals of urban property" on page 14a of form 200:

  • In the box [01787] the amount of withholdings made by the taxpayer in the period covered by the return on income from the letting or subletting of urban property, even if it constitutes income derived from economic activities, should be entered.

    Likewise, the Spanish economic interest groupings and temporary joint ventures shall enter in this box [01787], 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 [01788] 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.