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V0340-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Regime of the Balearic Investment Reserve and its link to minims aid

A supermarket company queries the application of the Balearic Investment Reserve (RIIB) introduced by the 2023 Budget Law. The inquiry covers materialisation periods, minims aid limits, and eligible tangible and intangible assets.

In 6 key points

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2025-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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