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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 41 results.
No se incumple el requisito de permanencia de la RIC por la jubilación de otra actividad si se mantiene la actividad de arrendamiento de vivienda
V5336-26
To qualify for Canary Investments Reserve, income must arise from economic activities conducted through a permanent establishment in the region
V5391-26
A financial lease property can trigger RIC if it meets used asset or letter C conditions
V1107-26
Worker subrogation does not count as job creation for Canary Investments Reserve
V0654-26
Sale of cooperative land to third party deemed extracooperative and taxed at general rate
V0170-26
Acquisition of industrial vessels could trigger Canarias Investment Reserve if letter C conditions met
V0096-26
To access the Balearic investment reserve, commercial accounting is required
V2203-25
Investment in fixed assets may qualify for the RIC as an initial investment or under letter C
V2038-25
The subscription of shares in companies carrying out activities in the Balearic Islands may fulfill the investment reserve under specific requirements
V1771-25
La aplicación del régimen de la Reserva para Inversiones en Baleares tras una escisión
V1742-25
La materialización de la RIB en inmuebles para alojamiento de empleados requiere cumplir con las condiciones de afectación de la DA 70
V1594-25
The materialization of the RIB may include the portion of the value corresponding to the building of a property, but not the land
V1588-25
Regime of the Balearic Investment Reserve and its link to minims aid
V0340-25
Notaries sharing costs via civil society must calculate profits individually
V0291-25
Reserve for Investments in Canary Islands in joint property: dissolution of the joint property company breaches the five-year asset maintenance requirement and triggers IRPF regularization
V2541-24
Physical resident in Canary Islands may top up RIC on online course profits
V2188-24
Purchase of property leased to workers in Balearic Islands not suitable for Balearic Investment Reserve
V2046-24
Dividend payments reduce investment reserve limit in Balearic Islands
V2003-24
Ceasing of activity prevents investment reserve realisation in Canary Islands and requires deduction repayment
V1727-23
Job creation may realise RIC if conditions met
V1772-21
Requirements for special contribution regime and incentive subrogation in construction activities
V1769-21
Land investment not suitable for RIC without proper allocation
V1205-21
Farm subsidies classified as current or capital depending on purpose
V2130-20
Requisitos para la materialización de la Reserva para Inversiones en Canarias (RIC)
V2692-19
La aportación de una rama de actividad a una sociedad puede acogerse al régimen especial de la LIS bajo ciertos requisitos
V2136-19
La adquisición de un vehículo comercial podría materializar la Reserva para Inversiones en Canarias (RIC) bajo ciertas condiciones
V2115-19
Earnings attributable to a permanent establishment in the Iberian Peninsula cannot be used for Canary Islands Investment Reserve
V2142-18
La aportación de una rama de actividad profesional puede acogerse al régimen especial de aportaciones de activos si cumple ciertos requisitos
V1113-18
Una misma inversión puede materializar reservas para inversiones en Canarias (RIC) dotadas en distintos periodos
V2440-17
La adquisición de una oficina puede ser inversión inicial para la RIC bajo ciertos supuestos de la Ley 19/1994
V1909-17
Model 282 must be filed by the IRPF, IS or IRNR self-declaration deadline; RIC is calculated at the time of investment
V1912-17
Las inversiones en concesiones administrativas de obra pública pueden materializar la RIC según los requisitos de la Ley 19/1994
V0062-17
Tratamiento fiscal de la transmisión de una oficina de farmacia: existencias, inmovilizado y fondo de comercio
V4713-16
Requisitos de los activos para la materialización de la Reserva para Inversiones en Canarias (RIC)
V0248-16
El cambio de actividad hotelera a arrendamiento no incumple la permanencia de la deducción por activos fijos nuevos en Canarias bajo ciertos requisitos
V3767-15
La transmisión de terrenos urbanizados mediante Juntas de compensación puede ser actividad económica de promoción inmobiliaria
V3325-15
La materialización de la RIC mediante inversiones en una UTE está sujeta al cumplimiento de los requisitos del artículo 27 de la Ley 19/1994
V2817-15
End of activity in Canary Islands triggers RIC deduction reinstatement
V0373-15
Asset segregation may lead to loss of Canary Investments Reserve if minimum holding period not met
V1854-14
It is possible to request correction of self-assessment to apply advance investments to RIC
V0364-14
To maintain the Canary Investment Reserve, damaged assets must be replaced before the self-liquidation deadline
V0190-14
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