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A tourism company in the Canary Islands has requested clarification on whether purchasing land, constructing premises, renovating properties, or buying used commercial premises qualifies for the Canary Islands Investment Reserve (RIC). The Directorate General for Taxes (DGT) examines whether these operations constitute initial investments or fall under other categories defined by Canary Islands regulations.
Cuestión planteada Si las inversiones anteriores se pueden considerar aptas para materializar la Reserva para Inversiones en Canarias.
La compra de terrenos para demolición y construcción, o para construir locales comerciales, se consideran inversiones iniciales por creación de establecimiento. La rehabilitación de un inmueble puede ser una ampliación de establecimiento si incrementa el valor del activo. La adquisición de un local usado no es inversión inicial si no se cumplen las condiciones del artículo 101 de la LIS, pero puede ser apta si el suelo se afecta a una zona comercial en proceso de rehabilitación. Para que el arrendamiento de estos bienes sea válido, la empresa debe ser turística, no tener vinculación con los arrendatarios y no realizar arrendamientos financieros.
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