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V5245-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

District Councils must declare grants in Form 347, subject to salary attachment limits

A District Council has requested clarification regarding the obligation to report school meal and transport subsidies in Form 347, the parties to be declared, and their attachability. The Directorate General for Taxes (DGT) has ruled that beneficiaries must be declared and that these subsidies are subject to the same attachment limits as salaries.

In 6 key points

How it affects those involved

This ruling clarifies the reporting obligations for local authorities regarding social subsidies and confirms that such payments are subject to the legal limits on the seizure of wages.

Lifecycle

2016-12-13PublishedPublished 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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