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A Canarian company has enquired whether subscribing to capital in a new company constitutes an initial investment for the Canary Islands Investment Reserve (RIC). The Directorate General for Taxes (DGT) has ruled that shares are financial instruments rather than fixed assets, although the investment could potentially qualify under point D if the investee company makes the appropriate investments and the assets are used exclusively in the Canary Islands.
Cuestión planteada 1. Si la constitución de la entidad distribuidora puede tener la consideración de inversión inicial de acuerdo con lo establecido en el artículo 27.4.A de la Ley 19/1994.
La inversión en participaciones no es apta como inversión inicial (letra A) porque son instrumentos financieros y no inmovilizado material o intangible. Para que la suscripción de acciones sea válida bajo la letra D, la sociedad participada debe realizar inversiones en activos fijos y estos deben utilizarse exclusivamente en el archipiélago canario. En este caso, al distribuirse los derechos fuera de Canarias, no se cumplen los requisitos de territorialidad.
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