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A company inquired whether it could materialise its Canary Islands Investment Reserve (RIC) by purchasing an industrial warehouse that had previously benefited from the former Investment Provision Fund. The DGT ruled that such an investment is ineligible and explains the consequences of non-compliance.
Question posed: Whether the realization of the RIC has been correct and, in the event it has not, whether it may opt to change the investment in which the RIC is realized or if its only possibility is to regularize by paying the corresponding late payment interest.
Investment in assets that previously benefited from the Investment Provision Fund is not eligible for the realization of the RIC. If the three-year period for the investment has already elapsed without correct realization, the company must include the amounts from the reserve in the Corporate Tax taxable base, together with any applicable late payment interest and penalties. If the legal period has not yet expired, the entity may opt to realize the RIC in other assets permitted by the regulation.
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