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A company enquired whether the Canary Islands Investment Reserve (RIC) could be determined at a tax group level and if the investment commitment could be met by another entity within the group. The DGT ruled that the RIC applies individually and that transferring assets to other group companies fails to meet the permanence requirement.
Cuestión planteada Confirmar si en atención a los cambios normativos introducidos en la determinación de la base imponible del grupo fiscal por la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, la determinación de la RIC se podría efectuar a nivel de grupo y si el compromiso de materializacion asumido por una sociedad del grupo podría hacerse efectivo por cualquier otra entidad perteneciente al mismo grupo.
La RIC se aplica únicamente en el ámbito individual de cada sociedad, no en el de un grupo, ya que se calcula sobre el beneficio no distribuido de cada entidad. El compromiso de inversión es también individual, por lo que la sociedad que dotó la reserva es la obligada a realizar la inversión. La transmisión de los activos materializados a otras entidades del mismo grupo fiscal antes del plazo legal supone el incumplimiento del requisito de permanencia.
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