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A business association asks whether a Ceuta-based company engaged in property leasing can benefit from the corporate tax bonus under Article 33 of the LIS. The DGT confirms that rental income from properties in these territories is considered earned in Ceuta and thus eligible for the bonus.
Cuestión planteada Si las rentas obtenidas por esta entidad pueden acogerse a la bonificación prevista en el artículo 33 de la LIS.
Las rentas obtenidas por el arrendamiento de inmuebles situados en Ceuta o Melilla se consideran rentas obtenidas en dichos territorios para aplicar la bonificación del 50% de la cuota íntegra. Para ello, la entidad debe ser española con residencia fiscal en Ceuta o Melilla, o operar en ellos mediante establecimiento o sucursal. En el caso de arrendamiento de inmuebles, se entiende cumplido el requisito de cierre de un ciclo mercantil con resultados económicos en el territorio.
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