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A professional using direct estimation inquires about the accounting requirements for the Balearic investment reserve. The DGT clarifies that commercial accounting under the Commercial Code is mandatory to benefit from this provision.
Cuestión planteada
Los contribuyentes del IRPF que deseen aplicar la reserva para inversiones en las Illes Balears deben llevar contabilidad según el Código de Comercio y su normativa de desarrollo. Esto se aplica desde el ejercicio en que se obtienen los beneficios hasta que los bienes de la inversión permanezcan en funcionamiento. En el caso de actividades profesionales en estimación directa, esto implica cumplir con la obligación de llevar los libros registro exigidos por el RIRPF.
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