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V0296-22 ·16 February 2022 ·consulta-vinculante Medium impact
Tax

RIC investment must be made within the legal timeframe, even if the asset is not yet operational

A company has enquired whether an investment to construct a premises is considered complex enough to avoid breaching the RIC materialisation deadline. The DGT has ruled that, although commissioning may be delayed due to objective reasons, the investment must effectively be carried out within the legal timeframe.

In 6 key points

How it affects those involved

Companies must ensure that the actual investment activity occurs within the statutory period to maintain eligibility for the RIC, regardless of delays in the asset's operational start date.

Lifecycle

2022-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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