Deduction for providing local public services

In box [00568] "Bonuses for provision of services (art. 34 LIS )" on page 14 of form 200, the amount corresponding to the bonus regulated in article 34 of the LIS must be entered and applied to the full fee in the following terms:

• Bonus percentage :

  99 percent.

• Entities affected by :

  Those who obtain subsidized income.

• Bonified income :

  Income derived from the provision of any of the services included in article 25.2 or in letters a), b) and c) of article 36.1 of Law 7/1985, of April 2, on the Bases of the Local Regime, of competences of territorial, municipal and provincial local entities, except when they are operated by the mixed company system or by entirely private capital.

  This bonus will also apply when the services mentioned in the previous paragraph are provided by entities that are wholly dependent on the State or the Autonomous Communities.