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Form 200. Corporate Income Tax Declaration 2018

10.1.10 Other withholdings

Taxpayers must enter the following amounts in codes [01798] and [01799] "Withholdings for other concepts NOT included in the previous codes" on page 14 bis of form 200:

  • In code [01798] the amount of withholdings that the taxpayer has borne for other concepts not included in the previous codes must be recorded.

    Likewise, Spanish economic interest groups and temporary business associations will record in this code [01798], 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 [01799] 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 referred to in the previous paragraph, made by one or more of said entities and which have been charged to the reporting entity.