Withholdings on leasing of urban buildings

Taxpayers must enter the following amounts in boxes [ ] and [01788] "Withholdings for urban property leases" on page 14 bis of form 200:

• In box [01787] you must enter the amount of the withholdings made to the taxpayer in the reporting period on income from the leasing or subleasing of urban properties, even when they constitute income derived from economic operations.

  Likewise, the Spanish economic interest groups and temporary business associations will record in this box [01787] , 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 [01788] 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.