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An entity enquired whether the purchase of social shares qualified for the materialisation of the RIC under Canary Islands regulations. The DGT ruled that shares do not constitute fixed assets, nor do they allow for materialisation through derivative acquisition.
Cuestión planteada Si la adquisición de las participaciones mencionadas son aptas para materializar la RIC de acuerdo con lo dispuesto en el artículo 27.4.C de la Ley 19/1994.
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