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A company inquired whether the purchase of rights and obligations under a management contract for a State Lottery and Betting point of sale qualified for the Canary Islands investment tax credit. The Directorate General for Taxes (DGT) ruled that, as these rights do not constitute tangible fixed assets, the investment is ineligible for said deduction.
Cuestión planteada Si se podría considerar dicha inversión apta para la deducción por inversiones en Canarias (Ley 20/1991).
Para aplicar la deducción del artículo 94 de la Ley 20/1991, los elementos del inmovilizado material nuevos deben permanecer en Canarias afectos a la explotación y en funcionamiento durante cinco años. Dado que la adquisición de derechos y obligaciones de un contrato de gestión de punto de venta no tiene naturaleza de inmovilizado material, la inversión no es apta para la deducción.
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