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The taxpayer asks whether purchasing a property can be used to fund the 2019 Canary Islands Investment Reserve (RIC) and realise the reserves from 2017 and 2018. The DGT rules that, as it is a second-hand asset, it can only qualify as an initial investment if the company is a small-scale entity. However, it may still be eligible under the category of other investments, provided it meets the requirements for business use and the incentive has not been previously utilised.
This ruling clarifies the eligibility of second-hand assets for the RIC, distinguishing between initial investments for small-scale entities and other types of investments for larger companies.
The tax team reviews your specific situation.
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