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Practical Heritage Manual 2021.

Way of filing: Mandatory online submission

Obligation to submit electronically via the Internet

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

Likewise, when filing a return for the Wealth Tax, taxpayers of IRPF will be required to electronically submit, via the Internet or by telephone, the corresponding return or the draft thereof .

Electronic filing via the Internet

The Wealth Tax return must be submitted 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, regulating the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature, taking into account the following:

  1. Self-assessments of the Wealth Tax must be completed using the web form of model 714 which can be accessed using the "Wealth Declaration Processing Service" option, available at the Electronic Headquarters of the State Tax Administration Agency, at the electronic address https://sede.agenciatributaria.gob.es .

  2. Electronic filing via 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.º 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, dated September 19, 2014, approving Cl@ve, the common platform of the State Public Administrative 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 via the Internet by providing 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 the Personal Income Tax.