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A local council asked whether it should include in form 347 aid to vulnerable groups already declared in form 190. The DGT replied that no such obligation exists.
Cuestión planteada ¿Es obligatorio declarar en el modelo 347, clave E, las ayudas concedidas a personas en riesgo de exclusión social ya declaradas en el modelo 190, clave L, subclave 22?
Las entidades de la Administración pública deben incluir en la declaración anual de operaciones con terceros las subvenciones, auxilios o ayudas que concedan. No obstante, quedan excluidas las operaciones sobre las que ya exista una obligación periódica de suministro de información mediante declaraciones específicas cuyo contenido sea coincidente. Por tanto, si las ayudas ya se suministran mediante el modelo 190, no es necesario incluirlas en el modelo 347.
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