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V1663-23 13 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reserva de inversión en canarias

Transmission of economic activity without materialising RIC requires integration into the quota

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.

The question raised

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.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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