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An entity has enquired whether subscribing to shares in a company developing a wind energy prototype allows for the materialisation of the Canary Islands Investment Reserve (RIC). The DGT responds that this is possible if the issuer makes investments in tangible or intangible fixed assets, and specifies when the reserve is considered materialised.
Cuestión planteada
La suscripción de participaciones es apta para materializar la RIC si la entidad emisora realiza inversiones de inmovilizado material o intangible (letras A o C del art. 27.4) y cumple los requisitos de la Ley 19/1994. La materialización se entiende producida cuando la entidad emisora haga entrar en funcionamiento los elementos patrimoniales adquiridos. Asimismo, la venta de energía eléctrica producida en Canarias tiene derecho a la bonificación del artículo 26 de la Ley 19/1994.
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