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A 100% municipally-owned company has requested clarification on whether ORA services, underground car parks, and municipal towing services qualify for Corporation Tax relief and their VAT status. The DGT has ruled that only traffic and ORA services are eligible for the relief, specifically excluding underground car parks.
Cuestión planteada 1. Si está bonificada con un 99% la parte de la cuota íntegra del Impuesto sobre Sociedades que corresponda a las rentas derivadas de los servicios de estacionamientos en vía pública limitados y controlados mediante aparatos expendedores (ORA), aparcamientos públicos subterráneos de propiedad municipal y retirada de vehículos de la vía urbana por la grúa, su depósito y vigilancia.
Para la bonificación del 99% en el IS, la sociedad debe tener capital íntegramente municipal y prestar servicios de tráfico, estacionamiento y movilidad. La gestión de ORA y la retirada de vehículos por grúa municipal están bonificadas, pero la gestión de aparcamientos públicos subterráneos de propiedad municipal no lo está. En cuanto al IVA, los servicios prestados al Ayuntamiento no están sujetos al impuesto por ser una gestión directa, pero los servicios prestados a terceros sí lo están.
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