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The taxpayer asks whether purchasing a property can be used to fund the 2019 Canary Islands Investment Reserve (RIC) and realise the reserves from 2017 and 2018. The DGT rules that, as it is a second-hand asset, it can only qualify as an initial investment if the company is a small-scale entity. However, it may still be eligible under the category of other investments, provided it meets the requirements for business use and the incentive has not been previously utilised.
Cuestión planteada Si la entidad consultante puede utilizar la inversión en ese inmueble tanto para la dotación de la RIC del ejercicio 2019 como para materializar la de años anteriores.
Para que la adquisición de un inmueble usado sea apta para materializar la RIC, debe ser un activo fijo material afecto a la actividad económica, situado y utilizado en Canarias. Si la entidad es de reducida dimensión según el artículo 101 de la LIS, podría considerarse inversión inicial, siempre que el inmueble no haya beneficiado antes de la RIC. Alternativamente, puede ser apta bajo la letra C del apartado 4 del artículo 27 de la Ley 19/1994 si se afecta al desarrollo de la actividad y no se ha beneficiado de dicho incentivo fiscal anteriormente. En el caso concreto, al haber sido beneficiado por otro contribuyente antes de 2007, el inmueble es apto para materializar las dotaciones de 2017, 2018 y 2019.
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