10.1.9 Withholdings on prizes from certain lotteries and bets

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

• In code [00597] the amount of the 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 Personal Income Tax and partial modification of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax.

  Likewise, Spanish economic interest groups and temporary business associations will record in this code [00597], 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.

• The key [01797] will be completed exclusively by those entities that are partners or members of a Spanish economic interest group or a temporary business association. This code will record the amount of the withholdings made on the prizes referred to in the previous paragraph, obtained by one or more of said entities and which have been attributed to the reporting entity.