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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.
Cuestión planteada Si la entidad consultante puede aplicar la bonificación establecida en el artículo 34.2 del TRLIS a los ingresos provenientes de las actividades citadas.
Para aplicar la bonificación del 99% de la cuota íntegra deben concurrir requisitos subjetivos y objetivos. Subjetivamente, si es una sociedad, su capital debe pertenecer íntegramente a la entidad local, provincial, autonómica o al Estado. Objetivamente, los ingresos deben derivar de servicios públicos específicos de competencia local. Las actividades de canon de vertido, clausura, postclausura y cesión de planta automática de envases se consideran auxiliares al servicio de gestión de residuos y entran en la bonificación.
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