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We detail the models that have undergone modifications for this campaign.

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

In order to allow the declaration of subsidies, compensation and aid exempt from the Corporate Tax and the Non-Resident Income Tax obtained through a permanent establishment, in particular, those regulated in the Third Additional Provision of Law 27/2014, of November 27, on Corporate Tax (BOE of November 28), the following modification is made:

  • The wording of the “PERCEPTION KEY” field, which occupies position 78 of the type 2 record, recipient record, is specified to include the aforementioned subsidies, compensations and exempt aid in key A.

OM HAC/1504/2024, of December 26.