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A Health Service has requested clarification on whether payments for pharmaceutical products, orthotics, travel allowances, and other items must be reported on Form 347 using the subsidy code. The Directorate General for Taxes (DGT) has ruled that benefits provided by the National Health System do not constitute subsidies, whereas social care assistance does.
Cuestión planteada Si en relación con la diversa casuística descrita deben incluirse o no estas operaciones en el modelo 347 de declaración anual de operaciones con terceras personas. Y, en caso afirmativo, si deben ir con la clave E de subvenciones, auxilios y ayudas satisfechos por las Administraciones Públicas cualquiera que sea su importe.
Las prestaciones de atención sanitaria del Sistema Nacional de Salud, como el reintegro de gastos farmacéuticos, ortoprótesis, medicamentos no autorizados o compensación por electricidad en oxigenoterapia, no son subvenciones, ayudas o auxilios. Por tanto, no deben declararse con la clave E en el modelo 347. Sin embargo, las ayudas por desplazamiento y estancia, al ser prestaciones de atención social y no sanitaria, sí deben incluirse como subvenciones, auxilios o ayudas satisfechas por la Administración.
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