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A company sought clarification on whether various intangible assets (software, websites, management systems) were eligible to realise the Canary Islands Investment Reserve (RIC). The Directorate-General for Taxes (DGT) ruled that while these do not qualify as initial investment, they can realise the reserve under provision C of Article 27.4 of Law 19/1994.
Cuestión planteada Si los inmovilizados descritos se consideran aptos para materializar la RIC dotada en el ejercicio 2015.
Las licencias de software aportadas por un socio no materializan la RIC al no haber sido financiadas con dicha reserva. Los gastos de imagen corporativa no son aptos por ser signos distintivos. El software de gestión y los gastos de página web o gestión no son inversiones iniciales, pero pueden materializar la RIC según la letra C del artículo 27.4 de la Ley 19/1994. Los gastos activados deben cumplir con el Plan General de Contabilidad para ser inmovilizado intangible.
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