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A supermarket company queries the application of the Balearic Investment Reserve (RIIB) introduced by the 2023 Budget Law. The inquiry covers materialisation periods, minims aid limits, and eligible tangible and intangible assets.
Cuestión planteada
Para la Reserva de Inversiones en Illes Balears, el límite de ayudas minimis es de 300.000 euros por única empresa en un periodo de tres años. Este cómputo se realiza considerando las ayudas obtenidas en el ejercicio actual y en los dos anteriores. El cálculo del beneficio fiscal para estos límites se determina en términos de cuota. Si se agota el límite en un ejercicio, no habrá margen para nuevas ayudas en los dos años siguientes.
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