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V1727-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Ceasing of activity prevents investment reserve realisation in Canary Islands and requires deduction repayment

A taxpayer inquired whether their spouse could realise the Canary Islands Investment Reserve (RIC) after donating their share in a pharmacy office. The tax authority replied that, since the taxpayer has ceased their activity, the investment realisation and maintenance are impossible.

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2023-06-15PublishedPublished 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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