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Practical Manual of Companies 2022.

Withholdings on prizes from certain lotteries and bets

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

  • In box box [00597] the amount of withholdings made to the taxpayer in the reporting period on lottery and betting prizes that, due to their amount, were subject to and not exempt from the special tax on certain lotteries and bets referred to in the thirty-third Additional Provision of Law 35/2003, of November 28, on the Personal Income Tax and partial modification of the Personal Tax laws. Companies, on Non-Resident Income and on Assets.

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