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Form 200. Corporate Income Tax Declaration 2018

10.1.8 Withholdings and payments on account of shares in Collective Investment Institutions

Taxpayers must enter the following amounts in codes [01795] and [01796] "Withholdings and payments on account of shares IIC " on page 14 bis of form 200:

  • In key [01795] the amount of withholdings and payments on account that the taxpayer has made for the transfer or reimbursement of shares or interests in collective investment institutions must be recorded, regardless of the income that must be included in the tax base corresponding to the year of sale.

    Likewise, Spanish economic interest groups and temporary business associations will record in this code [01795], 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 [01796] 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 shall record the amount of the payments on account referred to in the previous paragraph, made by one or more of said entities and which have been charged to the reporting entity.