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A company in the Canary Islands asks whether a property acquired via financial lease can trigger the Canary Islands Investment Reserve (RIC). The DGT confirms this is possible if the asset is linked to the business activity, located in the Canary Islands, and meets the conditions for investment in used assets or under letter C of the regulations.
Cuestión planteada .- El inmueble objeto de arrendamiento financiero, ¿podría ser objeto de materialización en la Reserva para inversiones en Canarias, y condiciones específicas a cumplir?
La inversión en el inmueble es apta si es un activo fijo material afecto a la actividad económica, situado en Canarias y necesario para la misma. Al ser un bien usado, solo podría ser inversión inicial si la entidad es de reducida dimensión (art. 101 LIS) y el bien no ha beneficiado previamente de la RIC. Alternativamente, podría materializarse como inversión de la letra C del art. 27.4 de la Ley 19/1994. En caso de financiación mediante arrendamiento financiero, la reducción queda condicionada al ejercicio efectivo de la opción de compra.
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