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The consultant asks whether investments made in 2011 can be counted as realization of the investment reserve for Canary Islands (RIC) funded with that year's profits. The DGT states that the rule allows advance investments and that the taxpayer may request correction of their self-assessment.
Cuestión planteada Determinar si los elementos patrimoniales aptos para materializar la RIC que el consultante adquirió en el año 2011 podrían considerarse como materialización de la reserva para inversiones que se dote con cargo a beneficios obtenidos en el período impositivo 2011.
La normativa permite realizar inversiones anticipadas que se consideren materialización de la RIC dotada con beneficios del periodo de la inversión o de los tres siguientes. El interesado puede instar la rectificación de su autoliquidación si considera que ha perjudicado sus intereses legítimos. Corresponde a la Administración determinar la procedencia de dicha rectificación tras valorar los elementos fácticos.
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