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A company requested clarification on whether investments for a waste management concession in Tenerife qualified for the Canary Islands Investment Reserve (RIC) and the investment tax deduction. The DGT ruled that if these are recorded as financial assets for accounting purposes, they do not meet the requirements for tangible or intangible fixed assets, nor do they qualify as the specific financial assets required for the RIC.
Cuestión planteada 1. Si dichas inversiones se considerarían aptas para la materialización anticipada de la Reserva para Inversiones en Canarias (RIC).
Para la RIC, la aptitud de las inversiones depende de su calificación contable como inmovilizado material, intangible o los activos financieros de la letra D del art. 27.4 de la Ley 19/1994. Si la inversión debe registrarse como activo financiero según la Orden EHA/3362/2010, no es apta para la RIC. Asimismo, si el acuerdo de concesión genera un activo financiero, la construcción de la infraestructura no puede acogerse a la deducción por inversiones en Canarias del art. 94 de la Ley 20/1991.
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