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A municipal company has requested clarification on whether its activities promoting employment and economic activity qualify for the 99% Corporate Tax relief. The Directorate General for Taxes (DGT) has ruled that while income derived from immediate assistance to persons at risk of social exclusion is eligible for the relief, other activities or investments are not.
Cuestión planteada Determinación de la inclusión de la actividad, o parte de la actividad realizada por la entidad consultante, en el marco de lo definido en el artículo 25.2.e) de la Ley 7/1985, y en consecuencia la aplicación de la bonificación en la cuota íntegra regulada en el artículo 34 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar la bonificación del artículo 34 de la LIS, la sociedad debe tener capital íntegramente municipal y las rentas deben provenir de servicios de competencia local. Las actividades de fomento de la ocupación y la actividad económica pueden entenderse como servicios de atención inmediata a personas en riesgo de exclusión social (art. 25.2.e Ley 7/1985). No obstante, las rentas de otras actividades, de la titularidad de participaciones o de inversiones financieras no están bonificadas.
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