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A Canary society asks whether purchasing industrial vessels owned by its partners could count as triggering the Canarias Investment Reserve (RIC). The DGT states it would not qualify as an initial investment but notes it could qualify under letter C of the regulations.
Cuestión planteada Si es posible materializar dicha inversión en la RIC en aplicación de lo dispuesto en el artículo 27.4 de la Ley 19/1994, de 6 de julio, de modificación del Régimen Económico y Fiscal de Canarias.
La adquisición de las naves no se considera inversión inicial según la letra A del artículo 27.4 de la Ley 19/1994. No obstante, la inversión podría ser apta para materializar la RIC bajo la letra C, siempre que se realice en el plazo de tres años desde el devengo del impuesto. En el caso del suelo, este debe afectarse al desarrollo de actividades industriales incluidas en las divisiones 1 a 4 de la sección primera de las tarifas del IAE.
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