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V0656-25 ·10 April 2025 ·consulta-vinculante Low impact
Tax

Model 346 not applicable for biodiversity service payments to farmers and herders

A foundation inquired whether it should use Model 346 to report payments to farmers and herders for biodiversity measures. The DGT clarified that as these payments are not subsidies, aid, or indemnities, they do not fall within the scope of Model 346.

In 6 key points

How it affects those involved

Payments to farmers and herders for biodiversity measures are not subject to reporting under Model 346.

Lifecycle

2025-04-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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