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A Canary society asks whether purchasing industrial vessels owned by its partners could count as triggering the Canarias Investment Reserve (RIC). The DGT states it would not qualify as an initial investment but notes it could qualify under letter C of the regulations.
The acquisition of industrial property from partners may qualify as a permissible investment under the Canarias Investment Reserve rules if specific conditions in letter C are met.
The tax team reviews your specific situation.
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