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A company asks about the timeframe to replace assets lost to fire to preserve the Canary Investment Reserve (RIC) and how to account for insurance compensation. The DGT replies that replacement must take place before the deadline for submitting the self-liquidation for the insurance claim.
Cuestión planteada 1. ¿Cuál el plazo para la reposición de los activos perdidos por el siniestro a los efectos de lo dispuesto en el apartado 8 del artículo de la Ley 19/1994, según la redacción dada por el Real Decreto-ley 12/2006?
Para no incumplir el requisito de permanencia de la RIC, el activo perdido debe sustituirse por otro que cumpla los requisitos de la reserva. Esta sustitución debe producirse en el plazo que transcurre desde la pérdida hasta el inicio del plazo de presentación de la autoliquidación del impuesto. Si no se realiza la sustitución en dicho término, se deberán integrar las cantidades que dieron lugar a la reducción en la base imponible del Impuesto sobre Sociedades.
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