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A tourism company in the Canary Islands asks whether it can use the Canary Investment Reserve (RIC) to buy second-hand apartments. The DGT confirms that purchasing such assets qualifies as non-initial investment, but to include land value, rehabilitation must meet specific requirements.
Cuestión planteada 1. Si puede materializar sus dotaciones a la Reserva para Inversión en Canarias mediante la adquisición de los apartamentos usados descritos.
La adquisición de apartamentos usados es una inversión apta para la RIC bajo la letra C del artículo 27.4 de la Ley 19/1994, al no ser una inversión inicial. Sin embargo, para que el valor del suelo se considere inversión apta, los inmuebles deben destinarse a actividades turísticas y someterse a obras de rehabilitación que aumenten su valor contable. Estas obras deben costar más del 25% del valor catastral del establecimiento (sin contar el suelo) si no se encuentran en áreas con oferta turística en declive.
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