10.1.3 Withholdings on income from movable capital

Taxpayers must enter the following amounts in codes [01785] and [01786] "Withholdings for income from movable capital" on page 14 bis of form 200:

• In key [01785] the amount of the withholdings made to the taxpayer in the reporting period on capital gains obtained from participation in the equity of entities or from the transfer of equity to third parties, derived from capitalization operations and life or disability insurance contracts, as well as on other capital gains such as those derived from intellectual property, must be recorded.

  Likewise, Spanish economic interest groups and temporary business associations will record in this code [01785], where applicable, the withholdings and payments on account and payments on account mentioned in the previous paragraph that should not be attributed to partners or member companies resident in Spanish territory.

• Key [01786] will be completed exclusively by those entities that are partners or members of a Spanish economic interest group or a temporary business association. This key will record the amount of the withholdings made on the capital gains referred to in the previous paragraph, obtained by one or more of said entities and which have been attributed to the reporting entity.