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

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

• In box [01791] you must enter the amount of withholdings borne and attributed by entities in the attribution of income in the reporting period on income from the leasing or subleasing of urban properties.

  Likewise, the Spanish economic interest groups and the temporary business associations will record in this box [01791], where applicable, the withholdings and payments on account and payments on account mentioned in the previous paragraph that should not be attributed 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 business association. This box will contain the amount of the withholdings made on the income referred to in the previous paragraph, obtained by one or more of said entities and which have been attributed to the reporting entity.