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A Canary society asks whether segregating its agricultural activity would breach the requirements of the Canary Investments Reserve (RIC). The DGT responds that if the transmitted elements do not meet the required minimum holding period, the right to the RIC will be lost and amounts that reduced the taxable base must be repaid.
Cuestión planteada Si la operación de segregación supondría el incumplimiento de los requisitos exigidos por la Ley 19/1994 en cuanto a la materialización y mantenimiento de la Reserva para Inversiones en Canarias dotada en ejercicios precedentes.
En una escisión o segregación de patrimonio para aportarlo a otra sociedad, los elementos transmitidos deben valorarse por su valor normal de mercado según el TRLIS. Si los activos que forman parte del patrimonio segregado no cumplen el periodo mínimo de mantenimiento previsto en el artículo 27.8 de la Ley 19/1994, se perderá el derecho a la RIC. En tal caso, la entidad deberá integrar en la base imponible del Impuesto sobre Sociedades las cantidades que en su día redujeron la base imponible por dicha reserva.
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