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A catering company has enquired whether the purchase of new vehicles for client public relations purposes qualifies for investment incentives under the Canary Islands Economic and Tax Regime. The Directorate General of Taxes (DGT) has ruled that these vehicles do not qualify as initial investment assets.
Cuestión planteada Si, de acuerdo con el artículo 25 de la Ley 19/1994, de Modificación del Régimen Económico y Fiscal de Canarias, la adquisición de nuevos elementos de transporte con el objeto de promoción y relaciones públicas con clientes, constituye inversión en nuevo activo fijo material apto para beneficiarse de los incentivos a la inversión contendidos en esta Ley.
Para beneficiarse de los incentivos del artículo 25 de la Ley 19/1994, los bienes de inversión deben ser elementos del inmovilizado material adquiridos con ocasión de una inversión inicial (creación, ampliación, diversificación o transformación sustancial de un establecimiento). La adquisición de un vehículo de turismo para fines de promoción no cumple con los requisitos de inversión inicial previstos en la normativa.
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