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The applicant inquired whether they could establish companies and execute projects before obtaining the resolution from the Government of the Canary Islands and the report from the AEAT regarding the Canary Islands Investment Reserve (RIC). The DGT ruled that the regulation does not require the resolution to precede issuances or the start of projects, although the application must be submitted before the issuance of financial instruments.
Cuestión planteada Si se pueden iniciar todos los procedimientos de creación de las distintas sociedades, así como la ejecución y puesta en marcha y funcionamiento de los proyectos antes de contar con la resolución del Gobierno de Canarias y del informe vinculante de la Agencia Estatal de Administración Tributaria, o si el simple hecho de crear dichas entidades antes de tener una respuesta estimada de dicha solicitud e informe vinculante puede acarrear el incumplimiento o la consideración de inversiones no válidas para la materialización de la RIC.
La obtención de una resolución firme que declare la idoneidad de las emisiones es necesaria para materializar la RIC. No obstante, la normativa no exige que este requisito se cumpla con carácter previo a las emisiones de instrumentos financieros o a la realización de los proyectos privados. Sin embargo, si se presenta la solicitud una vez iniciado el proyecto, esta debe realizarse con carácter previo a la emisión de los instrumentos financieros.
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