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V4753-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Entities managing agricultural aid must submit the informative grant declaration in January

A query was raised regarding the deadline for reporting EAGF and EAFRD aid via Form 346. The Directorate-General for Tax (DGT) ruled that managing entities must submit the declaration within the first twenty days of January, covering the aid paid during the previous year.

In 6 key points

How it affects those involved

Entities responsible for managing agricultural funds must ensure compliance with the January filing deadline for Form 346 to report the previous year's disbursements.

Lifecycle

2016-11-10PublishedPublished 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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