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A query was raised regarding whether the materialisation of the Canary Islands Investment Reserve (RIC) through financial instruments remains valid if the funded projects commence operations after the three-year legal deadline. The Directorate-General for Tax (DGT) indicates that, as a general rule, if operations begin after this period, the requirement is not met, although exceptions exist for complex projects.
Cuestión planteada En el caso de que la entidad financiada por la entidad financiera, que ejecute los proyectos privados, realice la puesta en funcionamiento con posterioridad a la fecha en la que termina el plazo de materialización del inversor, si se consideraría una materialización apta para el citado inversor.
La materialización de la RIC mediante instrumentos financieros se considera producida cuando la entidad que realiza los proyectos privados pone en funcionamiento los elementos patrimoniales adquiridos. Si esto ocurre tras el plazo de tres años, el requisito se entiende incumplido. No obstante, no habrá incumplimiento si el retraso se debe a causas objetivas ajenas a la voluntad del inversor, como la complejidad técnica o la naturaleza del proyecto, siempre que las inversiones se realicen efectivamente dentro del plazo legal de tres años. Estas inversiones deben realizarse sin interrupciones anómalas y el proceso no debe superar el plazo que por su naturaleza le corresponda.
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