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A company based in the Canary Islands has queried whether profits from the sale of residential properties can be allocated to the Canary Islands Investment Reserve (RIC) and whether such reserves can be used to fund the construction of a nursing home. The Directorate General for Tax (DGT) has ruled that this is permissible, provided the profits derive from activities within the Canary Islands and the construction constitutes a diversification of the company's business activities.
Cuestión planteada Si el beneficio obtenido en la venta de viviendas es apto para dotar la Reserva para Inversiones en Canarias y si la misma puede materializarse en la construcción de las instalaciones del geriátrico.
Los beneficios de la venta de viviendas pueden ser objeto de reducción si resultan de la actividad económica realizada en Canarias. La construcción de las instalaciones de un geriátrico se considera una inversión inicial apta para materializar la RIC, al constituir una diversificación de la actividad para prestar un servicio distinto al anterior. El nuevo edificio será un activo apto siempre que se cumplan los demás requisitos de la Ley 19/1994.
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