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A company owned by a local council has requested clarification on whether the tax relief provided under Article 34 of the Corporate Tax Act applies to industrial land development. The Directorate General for Taxes (DGT) has ruled that such activity does not qualify as a municipal public service under the Law Regulating the Bases of Local Regime.
Cuestión planteada Si resulta de aplicación la bonificación recogida en el artículo 34 de la Ley del Impuesto sobre Sociedades respecto de los rendimientos derivados de la actividad de promoción de suelo industrial, tanto por ventas a terceros compradores, como por la subvención de explotación de la entidad local que es socio único de la empresa consultante.
Para aplicar la bonificación del 99% de la cuota íntegra, la sociedad debe tener capital íntegramente perteneciente a la entidad local y los ingresos deben derivar de servicios públicos municipales específicos. La promoción de suelo industrial no se encuentra incluida en las competencias de urbanismo de la Ley 7/1985. Por tanto, las rentas por esta actividad no son objeto de bonificación.
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