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A company has enquired whether purchasing an administrative concession to operate a shopping centre qualifies for the Canary Islands Investment Reserve (RIC). The Directorate-General for Tax (DGT) has ruled that it may constitute initial investment if certain requirements are met or, alternatively, as general investment.
Cuestión planteada 1. Si la compra al actual concesionario de la concesión administrativa puede considerarse válida para la materialización de la RIC, bien como inversión inicial de la letra A del artículo 27.4 de la Ley 19/1994 o como inversión de las previstas en la letra C de dicho precepto.
La adquisición de una concesión ya explotada no es un activo nuevo, por lo que no es inversión inicial salvo que la entidad cumpla las condiciones del artículo 108 del TRLIS. Si se cumplen dichas condiciones, podría ser inversión inicial (letra A) si incrementa el valor de los activos y la concesión es amortizable, adquirida a terceros en condiciones de mercado y figura en el activo. De lo contrario, la inversión se encuadra en la letra C de la norma. Al ser un activo intangible, no se aplica la exclusión del valor del suelo.
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