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A Canary-based company asks whether manufacturing metallic structures entitles it to the rebate under Article 26 of Law 19/1994. The DGT replies that, as an industrial transformation activity not excluded, profits from the sale of such assets may qualify for the rebate.
Cuestión planteada Si la actividad desarrollada por la consultante puede beneficiarse de la bonificación del régimen especial de las empresas productoras de bienes corporales previsto en el artículo 26 de la Ley 19/1994.
Para aplicar la bonificación, la entidad debe realizar una actividad industrial de producción de bienes corporales mediante un proceso de fabricación que transforme materias primas. La actividad de fabricación de estructuras metálicas se considera industrial y no está incluida en las exclusiones de la disposición adicional undécima de la Ley 19/1994. Por tanto, los rendimientos derivados de la venta de estos bienes fabricados podrían aplicar la bonificación del cincuenta por ciento de la cuota íntegra.
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