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A consultancy firm asks whether the tax deduction for fixed asset investments in the Canary Islands should be applied under Law 61/1978 following the recent Supreme Court ruling. The DGT confirms that, due to the absence of a substitute regime, the system under Law 61/1978 and its 1982 Regulation must be followed.
Cuestión planteada Se pide la confirmación de los siguientes criterios mantenidos por la consultante:
La normativa aplicable a la deducción por inversiones en Canarias para activos fijos es la contenida en la Ley 61/1978 y su Reglamento de desarrollo (RD 2631/1982), según la doctrina del Tribunal Supremo. La calificación contable de activo financiero no impide la aplicación de la deducción. La deducción se genera cuando el activo entra en funcionamiento. El tipo de deducción para activos fijos nuevos es el 5% según la norma de 1978.
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