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A restaurant company in the Balearic Islands acquires property to lease exclusively to its employees during employment contracts, intending to qualify it under the Balearic Investment Reserve (RIB). The DGT concludes that this investment is not suitable for the RIB as the asset is fully intended to be transferred to third parties, violating the requirement of permanent non-assignment.
Cuestión planteada 1.- ¿Puede considerarse dicha inversión como anticipada y suponer una materialización de la reserva para inversiones en Islas Baleares?
El apartado 4.8 de la DA septuagésima de la LPGE 2023 exige que los elementos en que se materialice la RIB permanezcan en funcionamiento en la empresa durante cinco años mínimo, sin ser objeto de transmisión, arrendamiento o cesión a terceros para su uso. La cesión del inmueble a los trabajadores para cubrir sus necesidades habitacionales constituye una retribución en especie que implica la cesión del uso a terceros, tal como señala la doctrina del ICAC. No se cumple, por tanto, el requisito de no cesión, y la inversión no puede considerarse materialización apta de la RIB.
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