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A company in the Canary Islands has requested a ruling on whether the purchase of a new wind turbine and the civil works required for its commissioning qualify for the Canary Islands Investment Reserve (RIC). The Directorate-General for Tax (DGT) indicates that the investment in the wind turbine may be eligible as it contributes to environmental protection, and that the associated civil works are subsumed under this concept.
The tax team reviews your specific situation.
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