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An agricultural company in the Canary Islands enquired whether acquiring rural land (adjacent or otherwise) to cultivate grapes constituted a valid investment for the Canary Islands Investment Reserve (RIC). The DGT has ruled that it is not an eligible investment.
Cuestión planteada Si la adquisición de terrenos rústicos colindantes a la bodega y a los que ya posee o la adquisición de terrenos rústicos no colindantes, para destinarlos al cultivo de las materias primas, es una inversión apta para la materialización de la RIC por dotaciones efectuadas en el ejercicio 2015 y por dotaciones de futuros ejercicios, según lo establecido en el artículo 27.4.A) o C) de la Ley 19/1994 y en el artículo 22 del Real Decreto 1758/2007.
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