Electronically filing Form 720

  • For the electronic filing of "Form 720.Declaration on assets and rights located abroad", you can use the online form "Submission 2020 (up to 40,000 entries)".

    Identify yourself with digital signature (electronic DNI or certificate) or using the Cl@ve PIN access system (only natural persons).If the taxpayer does not have an electronic certificate, the person filing must be authorised to file returns on behalf of third parties, either by being registered as a social partner or by being authorised to do so.

    If you use electronic identification to identify yourself, click on the link "Access with electronic certificate or </g>DNI", but if you are going to use the Cl@ve PIN system, enter the DNI or NIE in the box and then provide the contrast data to continue.

    Identification

    The filing is done using TGVI online, a system that validates whether the file contains correct records along with other incorrect ones, allowing only the correct records to be filed and downloading a file with the detail of the records with errors.

    After logging in, in the pop-up window, choose one of the options to access the form:

    Access the form

    You can "Continue" to fill in the form manually or "Import" to choose a file created with the same form or with a program other than that of the AEAT and that follows the registry design of form 720.

    Fill in the "Taxpayer NIF" box and click "Continue".If there is a saved working session or a previously submitted tax return, the application will show you the available options:

    • In case there is a saved but not submitted working session and you wish to recover it, check the box "Load working session from dd/mm/yyyy";
    • If you have submitted a tax return and wish to make changes to it, such as:deletion, modification or addition of records, check the box "Load the tax return submitted on dd/mm/yyyy hh:mm:ss";
    • To create a new tax return check the box “Create a new tax return

    Select an option and click "Continue".

    select option

    Next, go to the taxpayer window.In this section, fill in the boxes marked with an asterisk as these are mandatory.The boxes of the fields "Summary of data included in the tax return" are automatically filled in with the date included in the rest of the tax return.

    Cumplimentar

    To modify a tax return already submitted, load the submitted tax return in the initial window by checking "Load the submitted tax return on dd/mm/yyyy hh:mm:ss" and, within the "Recipients" or "Expenses" tab, make the changes you need:delete and modify existing records or register new records.

    From the "Sections" tab, access the goods or rights.

    Access goods and rights

    In the "Goods and rights" section, you will find a button panel from which you can add, remove and browse between the registers.To register an asset or right click on the "New record" icon.

    Nuevo registro

    Click "Validate" to check for errors.If there are any, the description of the error or warning will appear and the "Go to Error" or "Go to Warning" button will direct you to the corresponding field.Validate

    Using the option "Download error list" a file will be generated in XML format with all the errors detected, which you can open or save on your computer.

    Download error list

    If the tax return does not contain errors, you will receive the message "There are no errors".

    There are no errors

    In addition, if you want to obtain a draft for reviewing the data before submitting the tax return, you have the “Draft" tool to generate an invalid PDF for submission with your tax return

    Draft

    The option "Save" allows you to store the data filled in until that moment on the AEAT servers, even if it is not validated (it may contain errors or be incomplete), if there is already a tax return saved before it will be overwritten.This data is recovered by accessing the web form again by clicking "Continue", once the NIF has been entered. If there is a tax return saved for that NIF, the server will detect it and give you the option to recover it.

    Saved tax return

    recover

    The form has a waiting time for inactivity. We recommend that you save the tax return to avoid losing the information.

    Using the "Export" button you can generate a .720 file.

    Export

    The “Import” allows you to import the information from a file generated by the form, or with a third-party program, created according to the registry design.

    import data

    Once you have selected the file, the application will offer you two possibilities:

    • A - Delete all records of Goods and Rights and import.With this option you will delete all the current tax return and get a new tax return with the data that was in the imported file.
    • B - Add goods and rights records to the current tax return.This will keep the current tax return and add the new records to the existing ones.

    After validating and saving the tax return, you can file it by clicking on the button "Sign and Send".

    Sign and send

    Check "OK" and click "Sign and Submit" to continue the filing.

    OK, sign and send

    The result of a correctly submitted tax return will be a reply page with an embedded PDF, the first page of which contains information on the tax return filing (registration entry number, Secure Verification Code, receipt number, date and time of tax return filing and details of the taxpayer). The following pages contain a complete copy of the tax return.

    However, if at the time of filing the tax return, there are both correct and incorrect records, only the correct records may be submitted.If you wish to submit the correct ones, click "Yes".You must then go back to the return, correct the errors and resubmit the entire return, including all records:both those already submitted and those pending.

    Report

    Click on "Back to tax return", you will see that the complete tax return has been uploaded with all the records, both the correct and the incorrect ones.

    Correct incorrect records and, if you wish, you can delete records or add new ones.Validate the tax return and resubmit the complete tax return with all the records, i.e. the previously correct ones plus the modified and/or added ones.

  • Informative Tax Return on goods and rights located abroad
    Regulations for Form 720
  • Frequently asked questions:Form 720
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