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Practical Handbook for Companies 2021

Tax withheld and account deposits of shares of Unit Trust Institution

Taxpayers must enter the following amounts in boxes [01795] and [01796] "Withholdings and payments on account of IIC units" on page 14 bis of form 200:

  • In the box [01795] the amount of withholdings and payments on account that the taxpayer has made on the transfer or redemption of shares or units of collective investment institutions should be entered, regardless of the income that should be included in the tax base corresponding to the year of disposal.

    Likewise, the Spanish economic interest groupings and temporary joint ventures shall enter in this box [01795], 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 [01796] shall be completed only by those entities that are partners or members of a Spanish economic interest grouping or temporary joint venture.Enter in this box the amount of the payments on account referred to in the previous paragraph, made by one or more of these entities and which have been credited to the reporting entity.