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The taxpayer asks whether purchasing a warehouse or garage (including second-hand property) qualifies for the Canary Islands Investment Reserve (RIC). The Directorate General for Taxes (DGT) states that the investment is eligible as long as the assets are allocated to the business activity and do not constitute land. Furthermore, it clarifies that used properties are valid provided they have not previously benefited from the tax relief.
Cuestión planteada Si, la adquisición de dicho almacén o garaje, es apta para materializar las dotaciones a la Reserva para Inversiones en Canarias (RIC) y si dicho almacén o garaje puede ser de segunda mano.
Para materializar la RIC, los elementos deben estar situados en Canarias, ser afectos y necesarios para la actividad económica. Los inmuebles usados, excluyendo el valor del suelo, son activos aptos siempre que no hayan beneficiado anteriormente de este régimen. En cuanto a la inversión en suelo, debe cumplir las condiciones específicas de afectación previstas en la ley, las cuales no se cumplirían según los hechos descritos.
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