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A query was raised regarding whether changing the activity of hotels in the Canary Islands from hotel operations to leasing would violate the continuity requirements for deductions on new fixed assets or the Canary Islands Investment Reserve. The DGT ruled that there is no breach, provided that the conditions for economic activity and tourist enterprise status are maintained.
Question posed 1. Whether the transfer to X of the shares of E and the change of use of the hotels, owned by E, to a leasing activity, results in a breach of the permanence requirement for the deduction for new fixed assets in the Canary Islands or for the Canary Islands Investment Reserve.
The change of use to a leasing activity does not breach the permanence of the deduction for new fixed assets if the assets remain assigned to a leasing economic activity and the entity is not a holding company. Regarding the Investment Reserve, leasing does not break permanence if it is carried out as an economic activity (with at least one full-time employee), there is no link with the lessee, and the entity is a tourism company or the properties are located in declining commercial areas.
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