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Una sociedad consultante pregunta si la remodelación de una planta desaladora para su posterior cesión a un tercero constituye una actividad de captación de agua o de arrendamiento, y si puede aplicar la deducción por inversión en Canarias. La DGT determina que la actividad es de arrendamiento y que no cabe la deducción por activos fijos nuevos al no constar medios propios para el arrendamiento de industria.
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