Filing

One of the main objectives of the State Tax Administration Agency is to minimise the compliance costs that citizens must bear in their relations with the Public Treasury.

In keeping with this purpose, and in order to make it easier for taxpayers to comply with their tax obligations, the Tax Agency is making available the edition of the Wealth Tax Manual for the 2023 financial year adapted to the HTML language (Hypertext Markup Language) which has been prepared by the Tax Management Department.

The Manual responds to the intention of disseminating the Wealth Tax through a rigorous, comprehensive and updated vision of the tax.

Furthermore, its preparation in this digital HTML format seeks to achieve three basic objectives that have been repeatedly requested by taxpayers.

The first objective is its web accessibility, that is, to ensure that access to it is possible for the maximum number of people, regardless of their knowledge or personal or physical abilities and regardless of the technical characteristics of the equipment used to access the web.

The second objective is to simultaneously enable and make available to taxpayers the contents of the Manual in other languages or co-official languages.

The third and final objective is to optimize the use of the Manual's content, since HTML makes it easier to find the information that the taxpayer wants to consult about the tax. In addition, it achieves efficient use of the Manual by avoiding the duplication of documents on the Tax Agency's website on the same topics, reducing excess storage and the need to update a plurality of comparatively coincident documents.

The advantages of the HTML Manual and the need to avoid discrepancies between the contents of the paper and HTML versions led to the decision in the 2020 campaign to eliminate the paper version of the Wealth Tax (which was included in the Practical Income Manual) and maintain only the HTML version. In this decision, the new functionality incorporated in the HTML version to generate a PDF file of the contents of the Manual played a very significant role. This PDF document, which, both due to its visual aesthetics (very similar to that of the paper Manual) and because it can be printed on paper if desired, meets the demand that could be raised by taxpayers accustomed to handling the printed edition.

Taxation Management Department