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A company wholly owned by a City Council has queried whether unallocated subsidies and the global transfer of assets and liabilities qualify for the 99% Corporation Tax relief. The Directorate General for Taxes (DGT) has ruled that this relief applies only to income from specific public services and does not extend to income derived from market valuations during liquidation.
Cuestión planteada Si la totalidad de las subvenciones y ayudas aún no imputadas a resultados por la entidad consultante, deben integrarse en la base imponible del Impuesto sobre Sociedades con ocasión de la cesión global de activos y pasivos, y si resulta de aplicación la bonificación del 99%.
En una cesión global de activo y pasivo que conlleva la liquidación, la entidad debe integrar la diferencia entre el valor de mercado y el valor fiscal de los elementos transmitidos. Estas rentas del artículo 17 de la LIS no cumplen el requisito objetivo para la bonificación del 99%, ya que no proceden de la prestación de servicios públicos municipales enumerados en la Ley 7/1985. Solo las rentas derivadas de la promoción de viviendas de protección oficial podrían beneficiarse de dicha bonificación.
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