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V1073-21 23 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reserva para inversiones en canarias

Purchasing a motorhome qualifies for the Canary Islands Investment Reserve if used for rental activities

A professional inquired whether purchasing a motorhome to launch a rental business in Las Palmas allows for the application of the Canary Islands Investment Reserve (RIC). The Directorate General for Taxes (DGT) ruled that it is possible, provided the vehicle is used for said economic activity and all other legal requirements are met.

The question raised

Cuestión planteada Si la adquisición de una autocaravana sería apta para materializar la Reserva para Inversiones en Canarias.

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