Wealth Tax Return for non-residents
Obligation to file a tax return, filing the forms and tax return form
Those persons whose tax quota results in a payment or when, if this circumstance does not occur, the value of their assets or rights (whether or not they are exempt from tax, computed without considering the charges and liens that reduce their value, nor the personal debts or obligations) is greater than 2,000,000 euros required to file a return.
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).