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Practical Manual of Companies 2022.

Other withholdings

Taxpayers must enter in the boxes [01798] and [01799] “Withholdings for other concepts NOT included in the previous boxes” on page 14 bis of form 200, the following amounts:

  • In box [01798] the amount of withholdings that the taxpayer has borne for other concepts not included in boxes of previous withholdings must be entered. .

    Likewise, the Spanish economic interest groups and the temporary unions of companies will enter in this box [01798] , where applicable, the withholdings and deposits 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 [01799] 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 the withholdings referred to in the previous paragraph, made by one or more of said entities and that have been attributed to the reporting entity.