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Form 346. Informative Tax Return. Subsidies and compensations paid to arable or livestock farmers by public or private companies.

General Details

Denomination

Form 346. Informative Tax Return. Subsidies and compensations paid to arable or livestock farmers by public or private companies.

Procedure type

Taxation

Subject

Taxes

Purpose

Facilitate the presentation of the annual informative declaration of subsidies, and compensation paid or paid by public or private entities to farmers and ranchers.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematic presentation through the Internet.

Documentation

Form 346

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

Resolution body

State Revenue Office

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

ORDEN de 8 de agosto de 2001 por la que se aprueba el modelo 346 en euros, de declaración informativa anual de subvenciones e indemnizaciones satisfechas o abonadas por entidades públicas o privadas a agricultores o ganaderos,

así como los diseños físicos y lógicos para la sustitución de las hojas interiores de dicho modelo por soportes directamente legibles por ordenador, y se establece el procedimiento para su presentación telemática por teleproceso. (BOE 9-agosto-2001).