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Practical Handbook for Companies 2021

Withholdings on earnings from liquid capital

Taxpayers must enter the following amounts in boxes [01785] and [01786] "Withholdings for income from movable capital" on page 14a of form 200:

  • In the box [01785] the amount of withholdings made by the taxpayer in the period covered by the tax return on the income from capital obtained from the participation in the equity of entities or from the transfer to third parties of own capital, from capitalisation operations and from life or disability insurance contracts, as well as on other income from capital such as that derived from intellectual property, should be entered.

    Likewise, the Spanish economic interest groupings and temporary joint ventures shall enter in this box [01785], 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 [01786] 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 from movable capital referred to in the previous paragraph, obtained by one or more of these entities and which has been attributed to the reporting entity.