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V1912-17 ·18 July 2017 ·consulta-vinculante Medium impact
Tax

Model 282 must be filed by the IRPF, IS or IRNR self-declaration deadline; RIC is calculated at the time of investment

A self-employed professional in the Canary Islands asks about the submission deadline for Form 282 and which items are considered state aid. The DGT clarifies that Form 282 must be submitted by the IRPF, IS or IRNR self-declaration deadlines and that the Canary Islands Investment Reserve is calculated in the year of investment.

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2017-07-18PublishedPublished 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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