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A public entity, wholly owned by a City Council, sought clarification on whether land sales resulting from budgetary stability regulations could benefit from the 99% Corporation Tax relief. The Directorate-General for Taxes (DGT) ruled that this relief applies exclusively to income derived from the provision of specific public services and does not extend to the transfer of real estate.
Cuestión planteada Si las rentas derivadas de la enajenación de terrenos por la consultante en el año 2014, como consecuencia de la normativa de estabilidad presupuestaria estatal, se corresponden con alguno de los servicios públicos municipales enumerados en el apartado 2, del artículo 25 y en el apartado 1, letras a), b) y c) del artículo 36 de la LRBRL.
Para aplicar la bonificación del 99% en la cuota íntegra, deben concurrir requisitos subjetivos (sociedad de capital íntegramente público) y objetivos (rentas derivadas de la prestación de servicios públicos enumerados en la LRBRL). La bonificación se aplica únicamente a las rentas que provengan de la prestación de dichos servicios. La transmisión de inmuebles no constituye la prestación de un servicio público, por lo que la renta obtenida por esta operación no es objeto de bonificación.
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