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Una sociedad municipal consulta si puede aplicar la bonificación del artículo 34 de la LIS a rentas de promoción de viviendas, garajes, trasteros y locales. La DGT responde que la bonificación se aplica a la promoción de viviendas de protección oficial y sus elementos vinculados, pero no a locales comerciales, garajes no vinculados ni a las subvenciones recibidas para adquirir terrenos.
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