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A company wholly owned by a Provincial Council has enquired whether it can apply the tax relief provided in Article 34.2 of the TRLIS to its income. The DGT has ruled that the relief applies to income derived from the direct management of public services under local jurisdiction, but does not extend to financial income or revenue from services provided through entities that are not entirely public.
Cuestión planteada Si la entidad consultante puede aplicar la bonificación establecida en el artículo 34.2 del TRLIS a los ingresos provenientes de las actividades citadas.
Para aplicar la bonificación del 99% deben concurrir requisitos subjetivos (capital íntegramente público) y objetivos (rentas de servicios de competencia local). La bonificación se aplica a la gestión directa del servicio y a actividades auxiliares o complementarias, pero no a rentas obtenidas mediante otras entidades de capital no íntegramente público. Los ingresos financieros no se bonifican, salvo los excedentes de la tesorería ordinaria necesarios para la prestación de los servicios bonificados.
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