On MSDN there's a very usefull article about permission mapping between SharePoint and Reporting Services in Integrated Mode.
One things to consider is that if you wanna create a Subscription over a Report in a Report Library what you need is at least this flag in the permission level binded to the user (or SharePoint Group).
At Site Level you need: Manage Alerts
At List Level you need: Create Alerts (+ obviously Read access)
The article is readable here:
Site and List Permission Reference for Report Server Items
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