3.8.2. Filing method

Taxpayers of the Wealth Tax must compulsorily submit the declaration corresponding to this tax electronically online (form 714).

The Wealth Tax declaration will be submitted in accordance with the provisions of sections a) and c) of article 2 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature, the following must be taken into account:

• Wealth Tax self-assessments must be prepared from the web form model 714 available at the Electronic Headquarters of the State Tax Administration Agency.

• Electronic filing over the Internet can be done using the following electronic identification, authentication and signature systems: Recognized electronic certificate issued in accordance with the provisions of article 2.a).1 of Order HAP/2194/2013, of November 22, the Cl@ve PIN system in accordance with the provisions of article 2. a).2.º of Order HAP/2194/2013, of November 22 and through the consignment of the Tax Identification Number (NIF) of the taxpayer or taxpayers and the reference number made available to the taxpayer by the Agency State Tax Administration.