Model 718. Temporary Solidarity Tax of Great Fortunes
In the BOE of June 12, Order HFP/587/2023, of June 9, was published, approving model 718 "Temporary Solidarity Tax of Great Fortunes", determining the place, form and deadlines of its presentation, the conditions and the procedure for its presentation.
This tax is configured as a complementary tax to the Wealth Tax, of a state nature, not susceptible to transfer to the Autonomous Communities, to tax with an additional fee the net assets of natural persons of amounts greater than 3,000,000 euros.
The entry into force of this Order begins the day after its publication in the BOE and the deadline for submitting form 718 will take place between July 1 and 31 of the year following the date of accrual of the same, without prejudice of the deadline for direct debit of the debt payment, in which case, the submission period will end on July 26.
por la que se aprueba el modelo 718 «Impuesto Temporal de Solidaridad de las Grandes Fortunas», se determina el lugar, forma y plazos de su presentación, las condiciones y el procedimiento para su presentación.