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V3212-16 11 July 2016 · SG de Tributos Criterion in force
OTRO · declaración anual de operaciones con terceras personas

Reporting of grants in Form 347 is not required if already declared in Form 190

A local council enquired whether economic aid granted to groups at risk of social exclusion should be included in the annual declaration of transactions with third parties (Form 347). The Directorate General for Taxes (DGT) ruled that if these transactions are already reported via Form 190, there is no obligation to repeat them in Form 347.

The DGT's ruling

Public Administrations must include in Form 347 any subsidies, relief, or aid granted. However, the obligation to declare those operations is excluded for which a periodic information supply obligation already exists and which have been included in different specific declarations with identical content. Therefore, if the aid is already supplied via Form 190, it must not be included in Form 347.

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