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A meat processing company in the Canary Islands asks whether its production lines qualify for the 50% credit under Article 26 of Law 19/1994. The DGT confirms that if the company carries out an industrial processing activity, the income from sales may benefit from this credit.
Cuestión planteada Si las líneas de producción indicadas se consideran venta de bienes corporales producidos en Canarias, resultando aplicable la bonificación a la producción de bienes corporales en Canarias prevista en el art. 26 de la Ley 19/1994, a efectos del Impuesto sobre Sociedades, ejercicio 2025.
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 en productos con características diferentes. En el caso de despiece de carne, la actividad debe inscribirse en el epígrafe de industrias de aprovechamiento y transformación. Si el envasado incluye esterilización o pasteurización, se considera fabricación de conservas. Si se cumplen estos requisitos y la actividad no es de los sectores excluidos, los rendimientos de la venta de dichos bienes podrían aplicar la bonificación.
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