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A company in the Canary Islands has requested clarification on how to prove that the seller of an asset has not previously utilised the Canary Islands Investment Reserve (RIC), and whether an investment remains eligible if the purchase price exceeds the amount previously benefited. The DGT has ruled that investing in used assets that have already benefited from the RIC is not eligible, regardless of the acquisition price.
Cuestión planteada 1. ¿Cuál sería la mejor forma de tener acreditado que el transmitente del activo no se ha beneficiado con anterioridad del beneficio fiscal al que se refiere la RIC? Si, a estos efectos, resultaría suficiente una manifestación en el documento público que documente la venta.
La inversión en activos usados no puede considerarse apta para la materialización de la RIC si estos ya se han beneficiado de dicho régimen. Esta prohibición se aplica incluso si el precio de adquisición actual es superior al importe que dio lugar al beneficio anterior. Para acreditar que el transmitente no ha usado la RIC, el sujeto pasivo debe aportar cualquier medio de prueba admitido en Derecho.
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