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A professional has enquired whether the construction of an office, furniture, and a vehicle qualify as eligible investments for the Canary Islands Investment Reserve (RIC). The DGT has ruled that the premises and furniture may be eligible if they are new, whereas the vehicle requires exclusive use for the business activity.
Question posed: Whether the construction cost of said office premises, as well as the furniture that would be purchased to furnish it, and the acquisition cost of a vehicle for the real estate company, are eligible to realize the Canary Islands Investment Reserve (RIC).
Investment in the construction of the premises (excluding the land) and in furniture is eligible for the RIC if it concerns new items of tangible fixed assets. The vehicle shall be eligible provided it is used exclusively for the economic activity, as it is not one of the permitted personal use exceptions. Land is not eligible as it does not meet the specific requirements for allocation under Law 19/1994.
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