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A Canary Islands company asks whether having a rented office in Seville for quality control affects its Canary Islands Investment Reserve (RIC). The DGT responds that if such an office constitutes a permanent establishment, the attributable earnings cannot be used to fund the RIC.
Cuestión planteada 1. Si la existencia de la oficina en Sevilla afecta a las dotaciones a la Reserva para Inversiones en Canarias (RIC) que efectúe la entidad consultante.
La RIC requiere que los beneficios procedan de establecimientos situados en Canarias, entendidos como aquellos donde se realizan operaciones económicas con medios afectos que cierren un ciclo mercantil en el archipiélago. Si una oficina en la península constituye un establecimiento permanente según el TRLIRNR, la parte de los beneficios atribuible a dicho establecimiento no es apta para la RIC. No obstante, los beneficios de servicios prestados con medios afectos al establecimiento en Canarias sí pueden destinarse a la reserva.
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