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Una sociedad participada íntegramente por una Diputación Provincial consulta si puede aplicar la bonificación del artículo 34.2 del TRLIS a sus ingresos. La DGT determina que la bonificación aplica a las rentas de la gestión directa de servicios públicos de competencia local, pero no a ingresos financieros o rentas de servicios prestados a través de otras entidades que no sean íntegramente públicas.
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