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A company queried whether distributing dividends derived from profits obtained outside the Canary Islands would affect the calculation of the Canary Islands Investment Reserve (RIC). The DGT ruled that if the dividend distribution does not reduce equity by an amount exceeding the RIC increase, the tax incentive remains unaffected.
Cuestión planteada Si procede considerar que los dividendos a cuenta del resultado de un ejercicio, procedentes íntegramente del beneficio obtenido fuera de Canarias, cuando exista incremento de fondos propios en el sentido de la consulta vinculante emitida por esta Dirección General de Tributos con nº V1907-18, no deben tener incidencia alguna al objeto de calcular la RIC.
El reparto de dividendos a cuenta del propio ejercicio no afecta al incentivo de la RIC en la medida en que los fondos propios aumenten en el importe de la dotación realizada. Para calcular dicho aumento de fondos propios, no se computarán los beneficios que no tengan la consideración de no distribuidos según el artículo 27.2 de la Ley 19/1994.
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