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The applicant asks whether purchasing properties for holiday rentals allows for the application of the Canary Islands Investment Reserve (RIC). The DGT rules that this is possible provided the activity is classified as an economic activity, either by providing hotel services or by employing at least one person on a full-time contract.
Cuestión planteada Si, la adquisición de las viviendas, considerando que las mismas se afectarían a dicha actividad con fines de alojamiento vacacional, contando para ello con los medios humanos y materiales necesarios para su explotación, sería apta para materializar las dotaciones a la Reserva para Inversiones en Canarias (RIC) realizadas por el consultante.
La inversión en viviendas será apta para la RIC, excluyendo el valor del suelo, siempre que se cumplan los requisitos del artículo 27 de la Ley 19/1994. Para que el arrendamiento sea actividad económica, debe complementarse con servicios de industria hotelera o, en su defecto, contar con al menos una persona empleada con contrato laboral y a jornada completa. Si no se cumplen estas condiciones, los ingresos serán rendimientos del capital y no permitirán la aplicación de la reserva.
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