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A company has requested clarification on whether the acquisition of an office can be considered an initial investment to materialise the Canary Islands Investment Reserve (RIC). The Directorate-General for Taxes (DGT) has ruled that, as it is a second-hand asset, it does not qualify as an initial investment unless the entity is a small-scale company.
Cuestión planteada Si la adquisición de dicha oficina puede ser considerada como inversión inicial a efectos de materialización de la RIC.
La adquisición de una oficina se considera elemento usado si ha sido utilizado o no ha entrado en funcionamiento por primera vez. Por tanto, no es una inversión inicial según la letra A del artículo 27.4 de la Ley 19/1994, salvo que la entidad cumpla los requisitos de reducida dimensión del artículo 101 de la LIS. No obstante, la inversión podría ser apta bajo la letra C si se afecta al desarrollo de la actividad económica o cumple las condiciones de suelo previstas.
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