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An instrumental company enquired whether its urban planning and infrastructure management activities qualify for the 99% Corporate Tax relief. The Directorate General for Taxes (DGT) ruled that while the relief applies to income from urban planning and road infrastructure, it does not apply to the sale of land.
Cuestión planteada 1.- Atendiendo a las actividades desarrolladas por la Consultante en el marco del Convenio Interadministrativo ¿Es correcto considerar que son actividades realizadas en el ejercicio de competencias municipales a los que se refiere el artículo 25.2 de la Ley 7/1985 y por tanto, les resulta de aplicación la bonificación prevista en el artículo 34 de la Ley del IS a la parte de la cuota íntegra que corresponda a rentas obtenidas procedentes de estas actividades?
La bonificación del artículo 34 de la LIS es aplicable a las rentas de servicios de competencia municipal en materia de urbanismo (planeamiento, gestión, ejecución y disciplina) e infraestructuras viarias. No es aplicable a la venta de terrenos, salvo que sea consecuencia de un sistema de actuación urbanística. Para el cálculo de la cuota líquida mínima, la bonificación debe minorarse primero de la cuota íntegra.
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