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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 para la RIC si es un activo fijo material afecto a la actividad, situado en Canarias y necesario para la misma. Al ser un bien usado, solo se considera inversión inicial si la entidad es de reducida dimensión y el inmueble no ha beneficiado previamente de la RIC; de lo contrario, debe encajar en la letra C del apartado 4 del artículo 27 de la Ley 19/1994. La materialización se produce cuando los activos entran en funcionamiento, aunque la reducción en la base imponible queda condicionada al ejercicio efectivo de la opción de compra. Si no se ejerce la opción de compra, se deberá integrar la reducción en la base imponible en el ejercicio en que contractualmente debiera haberse ejercitado.
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