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Practical Handbook for Companies 2021

Withholdings on prizes from certain lotteries and bets

Taxpayers must enter the following amounts in boxes [00597] and [01797] "Withholdings on prizes from certain lotteries and bets" on page 14a of form 200:

  • In the box [00597] the amount of the withholdings made to the taxpayer in the period covered by the tax return on lottery and betting prizes that, due to their amount, are subject to and not exempt from the special tax on certain lotteries and bets referred to in additional provision thirty-three of Law 35/2003, of 28 November, on Personal Income Tax and partial modification of the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax, must be entered.

    Likewise, the Spanish economic interest groupings and temporary joint ventures shall enter in this box [00597], 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 [01797] 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 prizes referred to in the previous paragraph, obtained by one or more of these entities and which have been attributed to the reporting entity.