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V1234-14 7 May 2014 · SG de Tributos Criterion in force
OTRO · declaración anual de operaciones con terceras personas

Public administration entities must declare beneficiaries of grants, relief, or aid

A city council has requested clarification on which parties must be included in the Annual Declaration of Operations with Third Parties when paying out grants. The Directorate General for Taxes (DGT) has ruled that the beneficiaries of such amounts must be listed.

The question raised

Question posed: Subjects that must be listed in the Annual Declaration of Operations with Third Parties.

The DGT's ruling

Entities integrated into the Public Administrations must list in the annual declaration all persons or entities to whom they have paid subsidies, assistance, or aid, regardless of the amount. In this case, the subjects that must appear in the declaration are the beneficiaries of such concepts.

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