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V0062-17 17 January 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · reserva para inversiones en canarias

Investments in administrative concession contracts may qualify for the RIC in the Canary Islands under certain requirements

A Canary Islands company has enquired whether investments made to develop a university housing concession contract qualify for the Canary Islands Investment Reserve (RIC). The Directorate General for Taxes (DGT) has ruled that such investments are eligible if they increase the value of the establishment's assets or are carried out through the subscription of shares or holdings.

The question raised

Cuestión planteada 1. Si las inversiones realizadas en el desarrollo del contrato administrativo descrito pueden considerarse válidas a efectos de la materialización de la RIC, una vez que comience la explotación de la residencia universitaria.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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