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A Canarian cooperative has enquired whether investing in an administrative concession for sand and gravel extraction allows for the application of the Canary Islands Investment Reserve (RIC). The Directorate-General for Taxes (DGT) has ruled that, although it may not constitute an initial investment, it can be considered an eligible investment under letter C of Article 27.4 of Law 19/1994.
Cuestión planteada Si es correcta la materialización de la Reserva para Inversiones en Canarias mediante la inversión en una concesión administrativa para extracción de arenas y gravas para la construcción, con el objeto de continuar e incrementar la actividad.
La concesión administrativa puede ser un elemento apto para materializar la RIC siempre que se cumplan los requisitos del artículo 27 de la Ley 19/1994. Si la adquisición no califica como inversión inicial (creación, ampliación, diversificación o transformación sustancial), puede considerarse como una adquisición de elementos patrimoniales del activo fijo material o inmaterial según la letra C del apartado 4 del citado artículo.
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