Model 718. Temporary Solidarity Tax on Large Fortunes
Order HFP/587/2023, of June 9, approving form 718 "Temporary Solidarity Tax on Large Fortunes", was published in the BOE of June 12, determining the place, form and deadlines for 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 rate the net assets of natural persons of an amount greater than 3,000,000 euros.
This Order will come into force on the day after its publication in the BOE and the deadline for submitting Form 718 will be between 1 and 31 July of the year following the date of accrual thereof, without prejudice to the deadline for direct debit of the payment of the debt, in which case, the deadline for submission will end on 26 July.
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.