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A Canary Islands company has requested clarification regarding the maximum percentage allowed for RIC funding and whether the purchase of a second-hand property and its land qualifies as an eligible investment. The DGT ruled that funding is capped at 90% of undistributed profits originating from the Canary Islands and stated that the eligibility of the investment depends on meeting specific requirements regarding the nature of the asset and the activity performed.
Cuestión planteada 1 - Que importe se puede dotar en (%) como dotación a la RIC en este ejercicio de 2020.
La reducción en la base imponible por la RIC se aplicará a las dotaciones hasta el límite del 90% del beneficio obtenido en el periodo que no sea objeto de distribución y proceda de establecimientos en Canarias. La adquisición de un inmueble usado puede ser inversión inicial si la entidad es de reducida dimensión (art. 101 LIS), o bien una inversión apta bajo la letra C si se afecta a la actividad económica. La inversión en suelo solo es apta si la actividad se incluye en las divisiones 1 a 4 de la sección primera de las tarifas del Impuesto sobre Actividades Económicas.
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