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V4753-16 10 November 2016 · SG de Tributos Criterion in force
OTRO · modelo 346

Entities managing agricultural aid must submit the informative grant declaration in January

A query was raised regarding the deadline for reporting EAGF and EAFRD aid via Form 346. The Directorate-General for Tax (DGT) ruled that managing entities must submit the declaration within the first twenty days of January, covering the aid paid during the previous year.

The question raised

When must the aid satisfied be recorded in the annual declaration of subsidies and indemnities to farmers and livestock breeders (form 346).

The DGT's ruling

Public or private entities that grant or recognize agricultural, livestock, or forestry subsidies, indemnities, or aid are obliged to submit an annual declaration. If the granting entity does not reside in Spain, the obligation falls upon the resident entity managing said aid. Subsidies are considered satisfied on the date of issuance of the payment order or, failing that, when the payment is made.

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