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The applicant inquired whether a delay in the construction of their factory would prevent compliance with the investment requirements of the Canary Special Zone (ZEC). The Directorate-General for Taxes (DGT) ruled that no breach occurs if the delay is due to the nature of the project or circumstances beyond the taxpayer's control.
Cuestión planteada Se plantea si se puede considerar que se cumple el requisito de inversión con arreglo a lo dispuesto en el artículo 31.2.d) de la Ley 19/1994.
El requisito de inversión exige que los elementos del inmovilizado estén situados, utilizados y afectos a la actividad en la ZEC. No obstante, no habrá incumplimiento si el sujeto pasivo tiene una intención seria de invertir y el retraso en la puesta en funcionamiento se debe a las características del bien o circunstancias especiales del proceso de producción. En el caso de proyectos de construcción dilatados, no se incumplirá el plazo de dos años siempre que el proyecto finalice en un plazo razonable y las inversiones se realicen sin interrupciones anómalas imputables al contribuyente.
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