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Practical Manual of Companies 2021.

Withholdings on leasing of urban buildings

Taxpayers must enter the following amounts in boxes [01787] and [01788] “Withholdings for leases of urban real estate” on page 14 bis of form 200:

  • In box box [01787] the amount of withholdings made to the taxpayer in the reporting period on income from the leasing or subletting of urban properties must be entered, even when they constitute derived income. of economic exploitations.

    Likewise, the Spanish economic interest groups and the temporary joint ventures of companies will enter in this box [01787] , 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 [01788] 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.