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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.
Question raised: Is the use of Form 346 by the Foundation to report the payment of these revenues correct?
Form 346 is mandatory for entities that grant subsidies, indemnities, or aid derived from agricultural, livestock, or forestry activities. Since the payments made by the foundation to farmers and livestock breeders to implement specific practices do not meet the definition of a subsidy, they should not be declared in Form 346. It is suggested that these payments may be subject to Form 347 for the annual declaration of operations with third parties.
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