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V1356-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

99% Corporate Tax relief may apply to income from auxiliary waste management activities

The inquiry asks whether an entity whose capital is wholly owned by a Provincial Council can apply the relief provided in Article 34.2 of the TRLIS to certain types of income. The DGT rules that it is applicable to activities that are auxiliary or complementary to the public service of municipal solid waste management.

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2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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