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Consultants inquired whether the purchase of a used property could be considered an initial investment for the Canary Islands Investment Reserve (RIC). The Directorate General for Taxes (DGT) ruled that, provided the conditions for small entities are met, the acquisition of used tangible fixed assets (excluding land) may constitute an initial investment.
Cuestión planteada Si la adquisición de dicho inmueble usado se puede considerar como una inversión inicial de la letra A del artículo 27.4 de la Ley 19/1994.
Si el contribuyente cumple las condiciones del artículo 101 de la Ley 27/2014 (entidades de reducida dimensión), la inversión puede consistir en la adquisición de elementos usados del inmovilizado material. Para que la compra de un inmueble usado sea considerada inversión inicial de la letra A del artículo 27.4 de la Ley 19/1994, se debe excluir el valor del suelo y asegurar que el bien no se haya beneficiado anteriormente de la RIC. En entidades de atribución de rentas, la cifra neta de negocios se refiere al importe neto que determine la entidad en su actividad.
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