Wealth Tax Return for non-residents
Persons whose tax rate results in paying or when, if this circumstance does not occur, the value are required to file a declaration. ##3##of their assets or rights (whether or not they are exempt from tax, computed without considering the charges and encumbrances that reduce their value, nor personal debts or obligations) is greater than 2,000,000 euros .
The declaration form (D-714) and the declaration deadline are the same for residents and non-residents. It must be submitted electronically via the Internet and it is necessary to have an electronic certificate, electronic DNI , Cl@vePIN or reference number (RENØ).