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A company has requested clarification on whether an investment in an offshore wind farm south of Gran Canaria meets the requirement of being located within the Canary Islands. The Directorate-General for Taxes (DGT) has ruled that if the installations are situated within the territorial sea adjacent to the Canary Islands' coasts, they are considered to be within the Archipelago.
Cuestión planteada Si la inversión en dicha instalación cumpliría el requisito de realización y permanencia en el Archipiélago Canario a los efectos de aplicar la deducción prevista en el artículo 94 de la Ley 20/1991, de 7 de junio.
Para aplicar la deducción por inversión en Canarias, las inversiones deben permanecer en el Archipiélago y estar en funcionamiento durante cinco años. Dado que la normativa no define el ámbito territorial del Archipiélago, se aplica el concepto de mar territorial. Por tanto, si las instalaciones se encuentran dentro del mar territorial adyacente a las costas de Canarias, se entiende que permanecen en dicho Archipiélago.
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