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A query was raised regarding whether complex projects requiring execution periods exceeding the Canary Islands Investment Reserve (RIC) deadline may be eligible. The DGT ruled that the investment must effectively be carried out within the three-year period, even if the project becomes operational at a later date due to objective circumstances.
Cuestión planteada En el caso de que la entidad financiera especifique en la solicitud que presente ante el Gobierno de Canarias unos plazos de ejecución y puesta en funcionamiento de los proyectos que por su naturaleza de inversiones complejas y requerimientos administrativos y financieros, sean superiores a las fechas de materialización de los inversores, si dichos proyectos pueden ser aptos para la materialización de la Reserva para Inversiones en Canarias, siempre y cuando la entidad que realiza los proyectos privados haga entrar en funcionamiento dentro de los plazos especificados en la solicitud, aunque estos plazos sean superiores al vencimiento de las dotaciones inicialmente realizadas.
Para que la RIC se considere materializada, la inversión debe realizarse efectivamente dentro del plazo de tres años establecido por la Ley 19/1994. Si la entrada en funcionamiento de los elementos patrimoniales se retrasa por la naturaleza compleja del proyecto o circunstancias especiales, no habrá incumplimiento si se demuestra una intención seria de materializar la reserva. En estos casos, la materialización es válida por el importe invertido dentro del periodo legal, independientemente de que el funcionamiento sea posterior.
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