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V0938-16 10 March 2016 · SG de Tributos Criterion in force
OTRO · modelo 347

Municipalities must declare school meal subsidies in Form 347

A local council has requested clarification on whether school meal subsidies for minors must be declared in Form 347 and who should be listed as the recipient. The Directorate General of Taxes (DGT) has ruled that there is an obligation to declare these subsidies and that the beneficiaries themselves must be reported.

The question raised

Must it be declared in Form 347? If so, who is the recipient of the aid?

The DGT's ruling

Entities integrated into Public Administrations must include in their annual declaration of transactions with third parties the subsidies, relief, or aid granted from their general budgets. In this case, they must list all persons or entities to whom such aid has been paid, regardless of the amount. Therefore, the beneficiaries of dining aid are those who must be declared in Form 347.

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