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A company has enquired whether the limitation on the deductibility of depreciation under Law 16/2012 should be applied when calculating the Canary Islands investment reserve (RIC). The Directorate General for Taxes (DGT) has ruled that such an adjustment must not be taken into account for this calculation.
Cuestión planteada Si la limitación de la deducibilidad de las amortizaciones, establecida en el artículo 7 de la Ley 16/2012, de 27 de diciembre, por la que se adoptan diversas medidas tributarias dirigidas a la consolidación de las finanzas públicas y al impuesto de la actividad económica, se debe tener en cuenta para el cálculo de la reserva para inversiones en Canarias.
La limitación de la deducibilidad de las amortizaciones establecida en el artículo 7 de la Ley 16/2012 supone un ajuste extracontable positivo en la base imponible. Este ajuste no debe considerarse para el cálculo del límite de la reducción de la RIC, ya que dicha reducción se calcula sobre el importe de las reservas de la entidad y no sobre la base imponible del Impuesto sobre Sociedades.
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