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A query was raised regarding whether a public limited company owned by a City Council can benefit from the subjective exemption of the Business Activities Tax (IAE). The Directorate General for Taxes (DGT) ruled that it cannot, as the company possesses its own legal personality.
Cuestión planteada La entidad consultante plantea la siguiente cuestión:
La exención del artículo 82.1.a) del TRLRHL es subjetiva y solo se aplica al Estado, comunidades autónomas, entidades locales y organismos de análogo carácter. No se puede aplicar a entidades con personalidad jurídica propia y distinta, aunque estén participadas al cien por cien por entidades locales. Al ser una sociedad anónima, la entidad tiene personalidad jurídica propia y no puede acceder al beneficio.
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