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An entity enquired whether the construction of new service stations could be used to materialise the Canary Islands Investment Reserve (RIC) and whether investment tax relief could be applied. The DGT indicates that construction constitutes an eligible initial investment for the RIC, but warns that investment tax relief cannot be claimed on the same assets.
Cuestión planteada 1. Si la entidad A podría beneficiarse, mediante la reducción de la base imponible del grupo fiscal, en el importe de las dotaciones derivadas de la aplicación de la reserva para inversiones en Canarias, materializando las consiguientes dotaciones en la construcción de nuevas estaciones de servicio para ser explotadas por B.
La construcción de nuevas estaciones de servicio se considera una inversión inicial para la RIC siempre que suponga un incremento del valor de los activos del establecimiento. No obstante, la RIC es incompatible con la deducción por inversiones regulada en el artículo 94 de la Ley 20/1991 para los mismos bienes y gastos. Por tanto, si se aplica la deducción por inversiones, dichas inversiones no podrán materializar la RIC.
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