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Un deportista de artes marciales mixtas consulta si sus ingresos (combates, patrocinios y derechos de imagen) pueden acogerse a la Reserva para Inversiones en Canarias (RIC). La DGT señala que los ingresos por combates y patrocinios pueden ser actividad económica, pero los derechos de imagen podrían ser capital mobiliario y, en todo caso, deben derivar de un establecimiento permanente en Canarias.
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