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V1854-14 ·11 July 2014 ·consulta-vinculante Medium impact
Tax

Asset segregation may lead to loss of Canary Investments Reserve if minimum holding period not met

A Canary society asks whether segregating its agricultural activity would breach the requirements of the Canary Investments Reserve (RIC). The DGT responds that if the transmitted elements do not meet the required minimum holding period, the right to the RIC will be lost and amounts that reduced the taxable base must be repaid.

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2014-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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