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The entity inquired whether the remaining balance of an investment in a crane could be used for future RIC allocations. The DGT ruled that the regulation allows a single investment to qualify for RIC allocations made in different financial years.
Question posed 1. Whether the remainder of the investment can be used for future RIC allocations.
The regulations do not prevent the same investment from serving to realize the RICs allocated in different tax periods, respecting the limitations of article 27.6 of Law 19/1994. Therefore, the acquisition of an item is suitable to realize both the reserve allocated in previous financial years and those allocated in subsequent periods under the assumption of advance investment.
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