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A physical person who contributed to the Canary Islands Investment Reserve sold their economic activity before materialising the investment. The Tax Authority states that transferring economic activity without having made the investment constitutes a breach of the requirements.
Cuestión planteada Conocer si el adquirente de la actividad económica completa asume la obligación de materializar esa RIC o, como es un beneficio fiscal que se aplicó la consultante (transmitente), sigue manteniendo la obligación esta última.
La transmisión de la actividad económica que generó los beneficios para la dotación de la RIC, sin haber materializado la reserva en el plazo previsto, determina el incumplimiento de los requisitos. El contribuyente debe integrar en la cuota íntegra del IRPF del ejercicio en que se produzca la transmisión las cantidades deducidas en su día, junto con las sanciones e intereses de demora correspondientes.
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