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A company asked whether the investment deduction limit in Canary Islands should apply to the permanent establishment's income or to the group's full share. The DGT confirms that the limit applies to the group's full share.
Cuestión planteada Si para la aplicación de la deducción por inversiones en activos fijos en Canarias, tanto en el régimen de consolidación fiscal como en régimen individual, el único límite aplicable es de la cuota íntegra minorada en el importe de las deducciones por doble imposición y, en su caso, las bonificaciones previstas por la Ley o debe atenderse a la renta obtenida por el establecimiento permanente radicado en Canarias.
El límite de la deducción por inversiones en activos fijos en Canarias se determina aplicando el porcentaje correspondiente sobre la cuota íntegra de la entidad, minorada por deducciones por doble imposición y bonificaciones. En el régimen de consolidación fiscal, al ser el grupo el sujeto pasivo, el límite se aplica sobre la cuota íntegra del grupo. No se aplica sobre una cuota teórica calculada sobre las rentas obtenidas en territorio canario.
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