Skip to content
Back to index
V2115-19 12 August 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · reserva para inversiones en canarias

Vehicle acquisition may allow for the realisation of the Canary Islands Investment Reserve (RIC) under certain conditions

A catering company in the Canary Islands has enquired whether the purchase of a commercial vehicle allows for the realisation of the RIC. The DGT has ruled that this is possible provided the vehicle is a new, necessary tangible fixed asset used for the business activity.

The question raised

Cuestión planteada Si se puede materializar la Reserva para Inversiones en Canarias (RIC) en la adquisición por la consultante del vehículo comercial.

Email
Contact