Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A physical resident in the Canary Islands, registered in the IAE as an educational activity, offers online courses to international clients from their studio in the Canary Islands via a Dutch platform. The DGT confirms that the earnings constitute an economic activity due to self-organised use of productive resources, and that if the income is estimated directly and accounts are kept in accordance with the Commercial Code, the RIC may be topped up on profits generated from establishments in the Canary Islands.
Question posed: Whether the profits obtained from these distance learning courses are valid for the allocation to the Canary Islands Investment Reserve (RIC).
The provision of courses constitutes an economic activity when there is an organization of production means on one's own account, regardless of the location of the clients or the intermediation of foreign platforms. Access to the RIC (Art. 27 Law 19/1994) requires: economic activity pursuant to Art. 27 LIRPF, direct estimation, accounting according to the Commercial Code from the year of allocation until the permanence of the materialized assets, and profits derived from establishments in the Canary Islands. Failure to comply with the requirements of materialization and permanence results in regularization with late payment interest.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.