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Practical Heritage Manual 2021.

Way of filing: Mandatory online submission

Obligation to file electronically over the Internet

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

Likewise, when submitting a declaration for the Wealth Tax, taxpayers of Personal Income Tax will be required to submit electronically, by Internet or by telephone, the corresponding declaration or the draft. of the same .

Electronic filing via the Internet

The Wealth Tax declaration will be submitted compulsorily electronically via the Internet, 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:

  1. Wealth Tax self-assessments must be prepared from the web form of model 714 which can be accessed using the option "Wealth declaration processing service", available at the Agency's Electronic Headquarters State Tax Administration, at the electronic address .

  2. electronic filing over the Internet can be performed using the following electronic identification, authentication and signature systems:

    • Recognized electronic certificate issued in accordance with the provisions of article 2. a).1st of Order HAP /2194/2013, of November 22.

    • Cl@ve PIN System in accordance with the provisions of article 2. a).2nd of Order HAP /2194/2013, of November 22.

      See Order PRE /1838/2014, which publishes the Agreement of the Council of Ministers, of September 19, 2014, approving Cl@ve, the common platform of the State Administrative Public Sector for identification, authentication and electronic signature through the use of agreed keys ( BOE of 10).

    • Reference number : As in previous years, they may also be submitted electronically over the Internet by entering the Tax Identification Number ( NIF ) of the taxpayer or taxpayers and the reference number or numbers made available to the taxpayer. by the State Tax Administration Agency for Personal Income Tax.