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V0364-14 ·13 February 2014 ·consulta-vinculante Medium impact
Tax

It is possible to request correction of self-assessment to apply advance investments to RIC

The consultant asks whether investments made in 2011 can be counted as realization of the investment reserve for Canary Islands (RIC) funded with that year's profits. The DGT states that the rule allows advance investments and that the taxpayer may request correction of their self-assessment.

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2014-02-13PublishedPublished 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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