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A company in the Canary Islands enquired whether purchasing parking spaces for vehicles used in its business activities would qualify for the Canary Islands Investment Reserve (RIC). The Directorate-General for Taxes (DGT) ruled that this is not possible, as it does not constitute an initial investment nor does it meet the requirements set out in Article 27.4(c) of Law 19/1994.
Cuestión planteada Si es correcta la materialización de la reserva para inversiones en Canarias mediante la compra de plazas de garaje en el domicilio social, para que duerman los vehículos afectos a la actividad, propiedad de la empresa, en el horario no comercial.
La inversión en plazas de garaje no es apta para la materialización de la RIC al no tener la consideración de inversión inicial según el artículo 27.4.A de la Ley 19/1994. Asimismo, la adquisición no cumple con los requisitos de afectación previstos en la letra C del apartado 4 del mismo artículo.
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