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A consultation was made regarding whether investment in financial instruments issued by an entity to finance audiovisual productions qualifies for the Canary Islands Investment Reserve (RIC). The Directorate-General for Taxes (DGT) ruled that, even if the project meets Canary Islands production requirements, an incompatibility exists if the producer applies the tax deduction under Article 36.1 of the Corporate Income Tax Act.
Cuestión planteada Si la inversión en los instrumentos financieros emitidos por la entidad financiera para financiar dichos proyectos se consideran aptos para materializar la RIC.
La materialización de la RIC mediante instrumentos financieros es posible siempre que los fondos financien proyectos cuyas inversiones sean aptas según la normativa canaria. Sin embargo, el artículo 27.12 de la Ley 19/1994 establece la incompatibilidad entre la RIC y las deducciones por incentivar actividades reguladas en la LIS. Por tanto, si el productor se beneficia de la deducción del artículo 36.1 de la LIS, los instrumentos emitidos para financiar esos mismos costes no son aptos para la RIC.
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