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A company inquired whether acquiring a mixed-use or passenger vehicle would allow for the application of the Canary Islands Investment Reserve (RIC). The Directorate-General for Taxes (DGT) ruled that this is possible provided the vehicle is a tangible fixed asset used for business purposes, operated in the Canary Islands, and necessary for the conduct of the activity.
Cuestión planteada 1. Si para materializar cantidades destinadas a la reserva para inversiones en Canarias (RIC) es posible la compra por parte de la entidad consultante de un vehículo de uso mixto. Misma cuestión en relación a un vehículo de turismo.
La adquisición de un vehículo puede ser inversión inicial si es nuevo y supone la ampliación de un establecimiento. Si no es inversión inicial, puede materializar la RIC como adquisición de elementos patrimoniales del inmovilizado material. Los vehículos usados o kilómetro cero no son inversión inicial salvo que el contribuyente sea una entidad de reducida dimensión, aunque podrían ser aptos bajo el supuesto de otros elementos patrimoniales siempre que no hayan beneficiado anteriormente de este régimen.
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