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A company in the Canary Islands has requested a ruling on whether the purchase of a new wind turbine and the civil works required for its commissioning qualify for the Canary Islands Investment Reserve (RIC). The Directorate-General for Tax (DGT) indicates that the investment in the wind turbine may be eligible as it contributes to environmental protection, and that the associated civil works are subsumed under this concept.
Cuestión planteada Si la inversión en el nuevo Aerogenerador y la obra civil son aptas para la materialización de la Reserva de Inversiones en Canarias.
La inversión en el nuevo aerogenerador puede considerarse apta para la RIC bajo la letra C del artículo 27.4 de la Ley 19/1994, al contribuir a la mejora y protección del medio ambiente en el territorio canario. La obra civil necesaria para su puesta en funcionamiento se considera parte del precio de adquisición del inmovilizado material y queda subsumida en la misma categoría. Si el nuevo generador sustituye a otros que ya materializaron la RIC, solo podrá considerarse materialización la parte que exceda el valor neto contable de los elementos sustituidos.
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