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A catering company has enquired whether the purchase of new vehicles for client public relations purposes qualifies for investment incentives under the Canary Islands Economic and Tax Regime. The Directorate General of Taxes (DGT) has ruled that these vehicles do not qualify as initial investment assets.
Companies operating under the Canary Islands Economic and Tax Regime cannot claim initial investment incentives for vehicles intended solely for promotional or public relations purposes.
The tax team reviews your specific situation.
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