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V2038-25 ·29 October 2025 ·consulta-vinculante Low impact
Tax

Investment in fixed assets may qualify for the RIC as an initial investment or under letter C

The DGT states that if productive capacity and asset value increase, steel awnings could count as initial investment for expansion, though sufficient data is lacking to confirm this.

In 6 key points

How it affects those involved

The nature of the investment in steel awnings is uncertain and lacks sufficient evidence to be classified as qualifying initial investment for expansion in the Canary Islands.

Lifecycle

2025-10-29PublishedPublished 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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