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A public limited company, wholly owned by a City Council, has queried whether its income from social services and residential centres is eligible for the tax relief provided in Article 34 of the Corporate Tax Act. The Directorate General of Taxes (DGT) has ruled that it is not, as this specific activity is not included in the exhaustive list of competencies defined by Law 7/1985.
Cuestión planteada Si resulta de aplicación la bonificación prevista en el artículo 34 de la Ley del Impuesto sobre Sociedades a las rentas derivadas de la prestación de servicios por la entidad consultante.
Para aplicar la bonificación del 99% en el IS, deben cumplirse requisitos subjetivos (capital íntegramente público) y objetivos (que el servicio sea una competencia enumerada en el art. 25.2 o el art. 36.1 a, b y c de la Ley 7/1985). La actividad de asistencia, servicios sociales y centros residenciales no está comprendida en dichos artículos, por lo que las rentas están sujetas a tributación sin bonificación.
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