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A ZEC entity has enquired whether acquiring offices as joint owners with two other companies allows it to meet the minimum investment requirement. The DGT indicates that the entity holds full ownership of its abstract share and that, if this portion exceeds the required minimum amount, the requirement could be considered met.
Cuestión planteada Cumplimiento del requisito previsto en el artículo 31.2 d) de la Ley 19/1994, de 6 de julio, de modificación del Régimen Económico y Fiscal de Canarias, al estar ante una inversión compartida con otras dos sociedades y si el resto de entidades ZEC que adquieren junto a la consultante las citadas oficinas también podrían dar por cumplido el requisito señalado en el artículo 31.d) de la Ley 19/1994.
La adquisición de bienes en proindiviso implica que la entidad es partícipe de una comunidad de bienes con una cuota abstracta o ideal. Al tener la plena propiedad de su parte, si el valor de dicha parte es superior al mínimo legal, podría entenderse cumplido el requisito de inversión del artículo 31.2 d) de la Ley 19/1994. No obstante, la DGT no valora el cumplimiento de otros requisitos ni la veracidad de los hechos, que deberán acreditarse ante la Administración.
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