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Practical Manual of Companies 2022.

Withholdings on leasing of urban buildings attributed by entities in the attribution of income

Taxpayers must enter in boxes boxes [01791] and [01792] "Withholdings for leases of urban real estate attributed by entities in attribution of income" on page 14 bis of form 200, the following amounts:

  • In box box [01791] the amount of withholdings borne and attributed by the entities in attribution of income in the period subject to declaration on income from the leasing or subletting of properties must be entered. urban.

    Likewise, the Spanish economic interest groups and the temporary joint ventures of companies will enter in this box [01791], where applicable, the withholdings and deposits on account and payments on account mentioned in the paragraph above that should not be the subject of imputation to the partners or member companies resident in Spanish territory.

  • Box [01792] 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.