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A company has enquired whether the purchase of a parking building can be used for the Canary Islands Investment Reserve (RIC). The DGT has determined that land is not eligible and that investment in the building will only be valid if it involves used assets (under certain conditions) or if parts of the property are identified that have not previously received improvements benefiting from the RIC.
Cuestión planteada Si la inversión en el edificio de aparcamiento puede ser susceptible de ser utilizado para materializar la Reserva para Inversiones en Canarias.
La parte de la inversión correspondiente al suelo no es apta para la RIC al no afectarse a los usos previstos en la Ley. La adquisición del edificio no es una inversión inicial por no ser un elemento nuevo, salvo que se cumplan las condiciones para activos usados. No obstante, la inversión podrá ser apta bajo la letra C si se afecta al desarrollo de la actividad económica. Si se adquiere un inmueble usado, solo podrá materializarse la RIC en las partes del edificio que no hayan sido objeto de mejoras previas beneficiadas por dicho incentivo, siempre que puedan identificarse y diferenciarse claramente.
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