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Practical Manual of Companies 2022.

Withholdings on earnings from liquid capital attributed by entities in the attribution of income

Taxpayers must enter in boxes boxes [01789] and [01790] "Withholdings for income from movable capital attributed by entities in attribution of income" on page 14 bis of form 200, the following amounts:

  • In box [01789] the amount of withholdings borne and attributed by the entities in attribution of income in the period subject to declaration on the income from movable capital to which the has been referenced in boxes [01785] and [01786].

    Likewise, the Spanish economic interest groups and the temporary joint ventures of companies will enter in this box [01789] , where applicable, the withholdings and income 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 [01790] 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.