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A municipal company wholly owned by a local council has requested clarification on whether tax exemptions or reliefs can be applied upon dissolution. The DGT has ruled that while urbanisation activities allow for a 99% tax relief, income derived from asset valuations at market price does not qualify.
Cuestión planteada Ante la situación económica de la Empresa Municipal dependiente al 100% del Ayuntamiento con pérdidas en los dos últimos ejercicios, y teniendo en cuenta que se tiene que disolver por imposición de la Ley, si es aplicable alguna causa de exención, no sujeción o bonificación total o parcial en el pago del Impuesto sobre Sociedades.
La bonificación del 99% de la cuota íntegra es aplicable a las rentas de servicios públicos municipales como el urbanismo, siempre que la sociedad sea íntegramente propiedad del ente local. Sin embargo, las rentas que se integren en la base imponible por la diferencia entre el valor de mercado y el valor fiscal de los elementos transmitidos en la liquidación no gozan de dicha bonificación. Respecto al IVA, la entrega de bienes en la disolución está sujeta al impuesto, salvo que concurran las exenciones previstas para terrenos específicos.
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