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A company in the Canary Islands inquired whether a declaration in the sale deed stating that a premises has not been used to implement the Canary Islands Investment Reserve (RIC) is sufficient. The Directorate-General for Tax (DGT) responded that proving the seller did not benefit from the RIC is a matter of fact that must be established by any means permitted under the law.
Cuestión planteada 1. Si es suficiente la declaración en la escritura de compraventa que el local no ha sido objeto de materialización de la reserva para inversiones en Canarias por parte de la sociedad vendedora ni de otros posibles propietarios anteriores. En caso negativo, que otra prueba podría ser válida a tal fin.
La Administración no puede especificar los medios más idóneos para acreditar que un transmitente no se ha beneficiado de la RIC, ya que no hay una norma explícita al respecto. La carga de la prueba recae en quien haga valer su derecho y debe probarse mediante cualquier medio de prueba admitido en Derecho ante la Administración Tributaria. Se rige por el principio de valoración libre y conjunta de las pruebas, según la Ley General Tributaria y la normativa civil.
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