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Practical Manual of Companies 2022.

Tax withheld and account deposits of shares of Unit Trust Institution

Taxpayers must enter the following amounts in boxes [01795] and [01796] “Withholdings and deposits on account of IIC participations” on page 14 bis of form 200:

  • In box box [01795] the amount of withholdings and payments on account that the taxpayer has made for the transfer or reimbursement of shares or units of collective investment institutions must be entered, regardless of of the income that should be integrated into the tax base corresponding to the year of disposal.

    Likewise, the Spanish economic interest groups and the temporary joint ventures of companies will enter in this box [01795] , 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 [01796] 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 payments on account referred to in the previous paragraph, made by one or more of said entities and that have been attributed to the reporting entity.