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A company has enquired whether an investment to construct a premises is considered complex enough to avoid breaching the RIC materialisation deadline. The DGT has ruled that, although commissioning may be delayed due to objective reasons, the investment must effectively be carried out within the legal timeframe.
Cuestión planteada Si se considera esta inversión como compleja dado que no se va a poder terminar la construcción y ponerla en funcionamiento antes del 31 de diciembre de 2021, fecha en la que termina el período de materialización de la RIC dotada en 2017, debido a las características técnicas y a la necesidad de obtener permisos para llevar a cabo este proyecto, no incumpliendo por tanto el plazo ordinario de materialización que prevé la ley 19/1994 en su art. 27.4.
Para proyectos complejos, no hay incumplimiento si la inversión se realiza efectivamente dentro del plazo legal, aunque el activo no entre en funcionamiento por su naturaleza o complejidad. Sin embargo, en este caso concreto, no se acredita que la construcción del local requiera un plazo especial que exceda los ordinarios. Si la inversión no se realiza en el plazo del artículo 27 de la Ley 19/1994, se incumplirá el requisito para el incentivo.
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